TL公司的成本控制研究

发布时间：2018-05-21 14:06

本文选题：TL公司 + 企业管理　；参考：《郑州大学》2014年硕士论文

【摘要】：随着我国水泥产业规模的不断壮大,各企业间竞争日益激烈。水泥企业目前参与市场竞争主要还是以价格取胜,伴随产品同质化现象严重、固定成本与运输费用高企等因素,水泥生产成本决定了其竞争力和效益,要想在市场中占据优势地位,必须加强内部管理,在各个环节提高成本控制力度,积极采取措施降低生产成本。由于其行业特点,水泥产业未来将主要是少数几家大型企业之间的竞争,TL公司要想巩固现有地位、占领更多市场份额,必须根据自身实际制定和实施好成本控制措施。所谓成本控制,是指企业根据一定时期预先建立起来的成本管理目标,由成本控制主体在其职权范围内,在生产耗费发生以前,以及成本控制过程中,对各种影响成本的因素和条件采取一系列预防和调节措施,以保证成本管理目标的实现。 TL公司是H省的重点水泥企业,近年来,通过改组上市,该公司经历了一个快速发展的过程,成立下属单位,提高生产能力,整体规模不断扩大。但由于外部竞争加剧、本省市场份额有限、与同行业相比生产成本较高等因素的存在,使企业面临严峻考验,迫切需要提高成本控制水平。公司营业收入和净利润逐年下滑,其中净利润2013年为负增长,而主营业务成本逐年上升,销售费用和管理费用居高不下,严重影响了公司效益。尽管TL公司采取了一系列成本控制措施,并应用了ERP系统,但由于长期以来公司成本管理均较为粗放,因此,虽然在财务成本控制方面取得了一定效果,但其余各环节之间衔接和精细化程度均有待提高。由于水泥销售市场存在地域限制,产业和产品创新难,因此要降低成本只能严格推进低成本战略,从挤压各环节现存水分做起。本文通过使用现场观察法、统计分析法和历史资料分析法等,对水泥行业成本构成、TL公司的日常管理、产品成本、资金成本、投资成本等方面存在的成本控制问题进行分析,深入了解影响各项成本控制的因素,详细调研该企业成本控制现状,结合企业自身优势,有针对性地分别在产品成本控制、投资成本控制、资金成本控制三个方面制定出了有效的专项成本控制措施,同时通过ERP系统的实施加强了对采购、库存、生产、成本核算等环节的管理改造。在TL公司的ERP实施结果证明,它能够在上述几个环节发挥重大作用,及时准确为管理者提供企业运行过程中的各种数据,同时管理者也能及时准确掌握并控制公司运行状况,这大大提高了日常决策的效率和准确性,充分说明借助科技力量可以提高企业效益。对ERP的实施效果分析也是本文的亮点之一。但是由于研究样本唯一,没能对所研究的内容进行行业推广,也没有将公司所在省份水泥公司集群与TL企业个体的成本控制进行融合性研究。
[Abstract]:With the development of cement industry in our country, the competition among enterprises is becoming more and more fierce. At present, cement enterprises take part in market competition mainly by winning by price. With the serious phenomenon of homogenization of products, high fixed cost and high transportation cost, cement production cost determines its competitiveness and benefit. In order to occupy the dominant position in the market, we must strengthen the internal management, improve the cost control in every link, and take active measures to reduce the production cost. Because of its industry characteristics, the future of cement industry will be mainly competition among a few large enterprises in order to consolidate its existing position and occupy more market share, it is necessary to formulate and implement cost control measures according to its actual situation. The so-called cost control refers to the cost management target set up in advance by the enterprise according to a certain period of time. The cost control subject is within the scope of its authority, before the production cost occurs, and in the process of cost control. Take a series of prevention and adjustment measures to ensure the realization of cost management goal. TL Company is a key cement enterprise in H province. In recent years, through the reorganization and listing, the company has experienced a rapid development process, set up subordinate units, improve production capacity, and the overall scale continues to expand. However, due to the intensification of external competition, the limited market share of the province, and the existence of higher production costs compared with the same industry, enterprises are faced with a severe test, and it is urgent to improve the level of cost control. The operating income and net profit of the company decline year by year, in which the net profit increases negatively in 2013, while the main business cost increases year by year, and the sales expenses and management expenses remain high, which seriously affects the company's efficiency. Although TL Company has adopted a series of cost control measures and applied ERP system, since the cost management of TL Company has been extensive for a long time, although it has achieved some results in financial cost control, However, the degree of convergence and refinement between the other links needs to be improved. Because of the regional limitation of cement sales market and the difficulty of industry and product innovation, to reduce the cost can only push forward the strategy of low cost strictly, and begin with squeezing the existing moisture in every link. By using field observation, statistical analysis and historical data analysis, this paper analyzes the cost control problems in the aspects of daily management, product cost, capital cost and investment cost of TL company, which constitute the cost of cement industry. Deeply understand the factors that affect the cost control, investigate the current situation of the cost control of the enterprise in detail, combine the advantages of the enterprise, respectively in the product cost control, investment cost control, The effective special cost control measures are worked out in three aspects of capital cost control, and the management reform of purchasing, inventory, production and cost accounting is strengthened through the implementation of ERP system. The result of ERP implementation in TL Company proves that it can play an important role in the above several links and provide timely and accurate data to managers in the course of enterprise operation. At the same time, the managers can also accurately grasp and control the company's running status in a timely and accurate manner. This greatly improves the efficiency and accuracy of daily decision making. The analysis of the implementation effect of ERP is also one of the highlights of this paper. However, because of the unique sample, the research failed to promote the content of the study, and did not study the integration of the individual cost control of the cement company cluster and TL enterprise in the province where the company is located.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.721;F406.72

【参考文献】