基于资源消耗会计的PM公司成本核算管理研究

发布时间：2018-03-28 23:24

本文选题：中小民营制造企业　切入点：成本核算　出处：《北京工业大学》2014年硕士论文

【摘要】：在当前较为低迷的经济形势下，原材料、人力资源、厂房租金等成本却越来越高，我国的中小民营制造业面临着前所未有的考验。如何提升盈利能力以保持竞争力已成为企业能否存活的关键，而成本的精确核算与有效管理成为企业降低盈亏平衡点提高竞争力的有效策略，对企业的成本决策与经营决策具有重大影响。传统成本会计的弊端日渐显露，企业需要一套能够为企业定价策略、产品方向及市场方向提供全面准确信息的成本核算管理系统。资源消耗会计是一种新型的成本管理方法，本文通过梳理与总结相关文献，认为运用资源消耗会计有利于反映企业真实的成本费有情况，有利于帮助企业管理做出正确的决策，让企业在激烈的市场竞争中占据优势地位。但运用何种成本核算方法需要结合行业与企业的实际情况，对于国外先进的成本管理方法不仅仅是“拿来主义”，无论运用什么样的成本核算方法与理念，建立一套对企业实用的成本核算体系，，才能达到为企业的经营决策提供指导的目的。本文通过文献归纳法、基于实地研究的案例分析、比较法等研究方法，基于PM配电设备公司的行业状况与产品特点，在分析公司成本管理存在问题的基础上，结合PM配电设备公司的实际情况，将资源消耗会计的先进理论应用于PM配电设备公司成本管理的实际操作中，建立了资源分配模型与资源消耗会计的应用流程，解决了PM配电设备公司成本核算管理中的实际问题，并且对于非标订制企业成本核算体系的建立也有借鉴作用，所以在实践上也具有重要的指导意义。
[Abstract]:In the current depressed economic situation, the costs of raw materials, human resources, factory rentals, etc, are getting higher and higher. China's small and medium-sized private manufacturing industry is facing an unprecedented test. How to improve profitability to maintain competitiveness has become the key to the survival of enterprises. The accurate accounting and effective management of cost have become an effective strategy to reduce the profit and loss balance point and improve the competitiveness of enterprises, and have a great influence on the cost decision and management decision of enterprises. The disadvantages of traditional cost accounting are becoming more and more obvious. Enterprises need a cost accounting management system that can provide comprehensive and accurate information for enterprise pricing strategy, product direction and market direction. Resource consumption accounting is a new kind of cost management method. By combing and summarizing the relevant documents, this paper holds that the use of resource consumption accounting is beneficial to reflect the true cost of enterprises. It is helpful to help the enterprise to make the right decision and to make the enterprise take the advantage in the fierce market competition. However, what kind of cost accounting method should be used should be combined with the actual situation of the industry and the enterprise. For the advanced cost management methods in foreign countries, it is not only "taking advantage of the doctrine", no matter what kind of cost accounting methods and concepts are used, a set of practical cost accounting systems for enterprises is established. In order to achieve the purpose of providing guidance for business decisions. Based on the methods of literature induction, case study, comparative method and so on, based on the industry situation and product characteristics of PM distribution equipment company, this paper analyzes the problems existing in the cost management of the company. Combined with the actual situation of PM distribution equipment company, the advanced theory of resource consumption accounting is applied to the practical operation of cost management of PM distribution equipment company, and the resource allocation model and the application flow of resource consumption accounting are established. It solves the practical problems in the cost accounting management of PM distribution equipment company, and has a reference role for the establishment of the cost accounting system of non-standard customized enterprises, so it also has important guiding significance in practice.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72

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