东兴茂公司订单式生产成本管理研究

发布时间：2018-01-22 15:12

本文关键词： 制造成本法作业成本法库存式生产订单式生产 SWOT分析　出处：《天津商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来针对中小型制造业生产模式的选择引起了国内外学者的探究，其中库存生产和按订单生产两种模式受到学者广泛关注。但如何解决企业生产模式转变而导致的生产成本管理问题的研究还比较少。论文以东兴茂公司为案例，研究其在生产模式转变后，企业生产成本管理上存在的问题，以期对其他企业起到借鉴作用。东兴茂公司是一家集生产、销售于一体的综合性木制品企业。公司建立之初采用库存生产方式，在订单到来之前，产品已经生产结束放入成品库。但随着经济发展，消费结构的改变，个性化的产品需求已成为一种趋势，制造业更倾向于小批次多样式的生产，，库存生产已和当下的市场需求不相匹配，还造成了在产品积压，流动资金周转慢等问题。为满足不同客户的需求，企业逐步采用订单式生产方式，但这一改变对生产成本控制和管理带来了新的挑战。同时东兴茂公司未按会计准则规定来对费用进行合理分配，未将费用分为制造费用、销售费用、管理费用和财务费用，而是全部加和在一起，这种做法使得制造费用没有计入到产品成本中去，造成产品成本失真和企业虚增毛利，使企业成本得不到应有的补偿，从而影响企业生产经营活动的顺利进行。如何将企业的产品成本进行还原，建立人才战略管理，并对产品订单进行成本控制，是本论文研究的重点。本文比较了库存生产模式和订单生产模式的差异，对订单生产模式进行了SWOT分析，并综合东兴茂公司的实际状况，研究在订单下对生产成本的影响。将企业的成本费用按规定进行重新分类归集，用制造成本法核算生产产品成本，将有效的成本信息提供给公司管理层，为东兴茂公司成本控制提供方向，最终为其向现代企业转型提供帮助。
[Abstract]:In recent years, the choice of production mode for small and medium-sized manufacturing industry has aroused the research of domestic and foreign scholars. Among them, inventory production and production according to orders are widely concerned by scholars. However, there is little research on how to solve the problem of production cost management caused by the transformation of enterprise production mode. This paper studies the problems existing in the management of production cost after the transformation of production mode in order to provide reference for other enterprises. Dongxing Mao Co., Ltd. is a production, sales in one of the integrated wood enterprises. The company was established to use inventory production methods, before the arrival of orders. But with the development of economy and the change of consumption structure, individualized product demand has become a trend, the manufacturing industry is more inclined to small batches of multi-style production. Inventory production has not been matched with the current market demand, but also caused in the product backlog, slow turnover of liquidity and other problems. To meet the needs of different customers, enterprises gradually adopt the order mode of production. But this change has brought new challenges to production cost control and management. At the same time, Dongxing Mao Company does not allocate the expenses reasonably according to the accounting standards, and does not divide the expenses into manufacturing expenses, sales expenses, management expenses and financial expenses, but adds them all together. This makes the cost of manufacturing not included in the cost of the product, resulting in product cost distortion and enterprise profit increase, so that the cost of the enterprise can not be compensated. Thus affecting the smooth progress of enterprise production and management activities. How to restore the product cost of the enterprise, establish the talent strategy management, and control the cost of the product order is the focus of this paper. This paper compares the difference between the inventory production model and the order production mode. This paper makes SWOT analysis on the order production mode, and synthesizes the actual situation of Dongxing Mao Company, studies the influence of the order on the production cost, and reclassifies the cost cost of the enterprise according to the regulations. Using the manufacturing cost method to calculate the production cost, the effective cost information is provided to the management of the company, to provide the direction for the cost control of Dongxing Mao Company, and finally to provide the help for its transformation to the modern enterprise.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.88;F406.72

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