海科瑞林公司经营成本管理体系研究

发布时间：2018-03-21 16:50

本文选题：作业成本管理　切入点：经营成本管理体系　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：东营市海科瑞林化工有限公司是山东海科化工集团旗下控股的子公司,是一家集石油化工和精细化工为一体的综合性的民营股份制企业。尽管多年来一直为控制和降低生产经营成本做了大量的工作,总结了一系列行之有效的管理办法和经验,成本管理水平得到了一定的提高,但与国内外水平相比差距还是很大。传统的立足于生产现场的成本管理已经难以为企业确立长期的竞争优势,因此在新的竞争环境下我们必须寻求新的成本管理模式以迎接新的挑战。作业成本管理是一种能够对企业作业成本进行有效管理的方法。对作业成本进行有效管理使用的是作业成本的信息,它的目的不单单在于要使所销售的各种产品以及各类服务达到合理化,极其重要的是在于能够明确地改善以往的作业和过程从而来控制成本、提高生产力。因此,本文在以国内外成本管理理论为基础,在对海科瑞林经营成本管理现状研究的前提下,借鉴先进的成本管理经验-作业成本管理,指出海科瑞林公司经营成本管理存在的组织结构、制度流程、核心管理方法、成本数据管理、成本关键因素和成本控制等方面的问题,进而指出进行经营成本管理的必要性。目前,海科瑞林公司现有成本管理不成体系,在运用作业成本管理法基础上,从经营成本管理体系核心思想和构建原则入手,确定海科瑞林公司作业中心及主要作业,并确定其资源及资源动因,由此构建海科瑞林事前、事中和事后的成本管理体系,最后论文从管理理念、组织机构设置、平台建设以及激励机制等五个方面提出相应的保障措施,保障经营成本管理体系的实施。
[Abstract]:Dongying Haike Ruilin Chemical Co., Ltd. is a subsidiary of Shandong Haike Chemical Group. It is a comprehensive private joint-stock enterprise which integrates petrochemical industry and fine chemical industry. Although it has done a lot of work to control and reduce the cost of production and operation for many years, it has summed up a series of effective management methods and experiences. The level of cost management has been improved, but compared with the level of domestic and foreign, the traditional cost management based on the production site has been difficult to establish long-term competitive advantage for enterprises. Therefore, in the new competitive environment, we must seek a new mode of cost management to meet the new challenge. Activity-based cost management (ABCM) is a method that can effectively manage the activity cost of enterprises. The reason is to use the information of the activity cost, Its purpose is not only to rationalize the products and services it sells, but also to be able to clearly improve past operations and processes to control costs and increase productivity. Based on the theory of cost management at home and abroad, and on the premise of studying the present situation of management cost management in Haikorean, this paper draws lessons from advanced experience of cost management-activity-based cost management. The paper points out the organizational structure, system process, core management method, cost data management, key cost factors and cost control of Haikorein Company. The necessity of operating cost management is pointed out. At present, the existing cost management of Haikorein Company is not systematic. On the basis of using the method of Activity-Based cost Management, this paper starts with the core thought and construction principle of operating cost Management system. The operation center and main operation of Haikorein Company are determined, and its resources and resource drivers are determined. The cost management system of Haikorein in advance, middle and afterwards is constructed. Finally, the paper sets up the management concept, organization and organization. In order to ensure the implementation of the operating cost management system, the platform construction and the incentive mechanism are put forward.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.7;F406.72

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