A集团成本控制研究

发布时间：2018-03-03 10:39

本文选题：成本控制　切入点：战略规划　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会的进步和发展，物质资源的供应越来越丰富，人们的选择也越来越多样，物美价廉的商品将会越来越受到人们的青睐。对于制造企业来说，除了广泛开拓销售渠道外，更重要的是不断进行技术创新，降低成本提升效率。企业只有不断地开源节流，才能在激烈的市场竞争中持续生存下去。如何对企业进行合理的成本控制将是一个紧迫而又重要的课题，值得广大学者和管理人员深入研究讨论。本文简要地通过会计的语言对成本及成本控制的概念做出一些说明，并对国内外关于成本控制的理论做了回顾，同时介绍了成本控制的指导原则和方法。本文以A集团为重点研究对象，描述了A集团的营运现状、战略转型、组织结构等具体内容，叙述了A集团在成本控制上的竞争优势和劣势，详细说明了A集团建立的成本核算体系是它的核心企业文化。同时，运用案例剖析、数据对比、现场考察等多种分析工具和方法，揭示了A集团在人事管理、设备管理、采购管理、组织管理、库存管理、系统管理、工程管理、技术创新等方面存在的成本控制问题，针对以上问题，，从人、机、料、法、环五个方面深入分析，理论结合实际，强调成本控制的关键在于人而不在于物，强调实质重于形式，只有自发自愿的全员参与才能取得期望的成本控制效果，最后对A集团提出一些具体可行的成本控制建议。全文通过对A集团成本控制的深入研究，认为A集团在成本控制方面是卓有成效的，管控措施是具体可行的，但也依然存在许多成本竞争劣势，于是针对这些劣势规划一些可行的战略方案，希望这些成本控制战略能给A集团带来一些启示，也同时给中国制造业提供一些借鉴和参考。
[Abstract]:With the progress and development of the society, the supply of material resources is becoming more and more abundant, people's choices are more and more diverse, and the good and cheap goods will be more and more popular. For manufacturing enterprises, in addition to opening up a wide range of sales channels, What is more important is to continuously carry out technological innovation to reduce costs and improve efficiency. How to carry on reasonable cost control of enterprises will be an urgent and important subject, which is worthy of further study and discussion by scholars and managers. This paper briefly explains the concept of cost and cost control through the language of accounting, and reviews the theory of cost control at home and abroad. At the same time, the guiding principles and methods of cost control are introduced. This paper describes the competitive advantages and disadvantages of group A in cost control, and explains in detail that the cost accounting system established by group A is its core enterprise culture. Field inspection and other analysis tools and methods have revealed the cost control problems in personnel management, equipment management, procurement management, organizational management, inventory management, system management, engineering management, technological innovation and so on. In view of the above problems, from the human, machine, material, law, environmental five aspects of in-depth analysis, theory combined with practice, stressed that the key to cost control lies in people rather than things, emphasizing that substance is more important than form, The desired cost control effect can only be achieved by voluntary participation of all personnel. Finally, some practical cost control suggestions for Group A are put forward. Through the deep research on the cost control of group A, the paper thinks that group A is effective in cost control, and the control measures are feasible, but there are still many disadvantages in cost competition. In view of these disadvantages, this paper plans some feasible strategic plans, hoping that these cost control strategies can bring some enlightenment to group A, and also provide some reference and reference for Chinese manufacturing industry at the same time.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.63;F406.7

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