国有制造企业成本分析与控制研究
发布时间：2019-05-22 14:56
【摘要】：财务分析是评价企业经营状况的一条重要途径。成本费用占营业收入比率是反映企业取得单位销售收入所付出的代价的指标财务分析，是考察企业成本控制能力的主要指标。该指标对企业提高质量效益、提高劳动生产率、提高创造价值的能力等等目标都具有推动作用。2013年国资委已明确将成本费用占营业收入比率指标纳入对央企的绩效考核中。因此，央企需要重点加强对企业成本的管控，不仅是为完成国资委的考核目标，对改善自身经营状况也具有十分重要的现实意义。 本文以国资委监管的中航工业集团下属重要成员单位中航工业南方为背景，以成本费用占营业收入比率考核指标为研究对象，运用杜邦分析法对中航工业南方成本费用占营业收入比率指标进行深入分析。本文首先阐述了杜邦分析体系和企业成本控制方面的基础理论。运用杜邦分析法因果关系的分析原理，建立了成本费用占营业收入比率分析模型，重点将成本费用分解成了企业最基本的生产经营要素的构成。随后以中航工业南方2010年至2012年三年的成本费用占营业收入比率指标为基础，基于成本费用占营业收入比率分析模型，分析了各成本费用结构的发展趋势和影响因素，讨论了成本费用中的关键因素和变化原因，找出企业各成本项目中存在的问题。接着，针对2013年的成本费用占营业收入比率考核目标为基础，提出了以成本费用控制为出发点，，对采购成本、人工成本和制造费用、管理费用和财务费用中的重点项目采取不同的控制方法进行措施优化，包括运用层次分析法和采购作业改进来控制采购成本；用总额预算管理和目标成本法控制人工成本；采取作业成本法改进企业的生产流程，通过作业消除、作业降低、作业选择和作业分享等办法对制造费用进行控制；用PDCA循环法和目标值来控制管理费用；推行精益管理，通过科学合理的资金运营来控制财务费用等。最后，通过2013年指标完成情况验证杜邦分析法在对成本费用占营业收入的比率这一指标进行分析并改进中运用的适用性和正确性。
[Abstract]:Financial analysis is an important way to evaluate the operating conditions of enterprises. The ratio of cost to operating income is an index to reflect the price paid by enterprises to obtain unit sales income, and it is also the main index to investigate the cost control ability of enterprises. This index plays an important role in improving the quality and efficiency of enterprises, improving labor productivity, improving the ability to create value and so on. SASAC has explicitly included the ratio of cost to operating income in the performance evaluation of central enterprises in 2013. Therefore, central enterprises need to focus on strengthening the management and control of enterprise costs, not only to complete the SASAC assessment objectives, but also to improve their own operating conditions is also of great practical significance. Based on the background of China Airlines Industry South, an important member of China Aviation Industry Group supervised by SASAC, this paper takes the assessment index of the ratio of cost to operating income as the research object. DuPont analysis method is used to analyze the ratio of southern cost to operating income of China Aviation Industry. This paper first expounds the basic theory of DuPont analysis system and enterprise cost control. Based on the principle of DuPont analysis of causality, an analysis model of the ratio of cost to business income is established, and the cost is decomposed into the most basic factors of production and operation of an enterprise. Then, based on the index of the ratio of cost to operating income in Southern China from 2010 to 2012, and based on the analysis model of the ratio of cost to operating income, the development trend and influencing factors of each cost structure are analyzed. This paper discusses the key factors and changing reasons of the cost, and finds out the problems existing in each cost item of the enterprise. Then, based on the assessment target of the ratio of cost to operating income in 2013, this paper puts forward the purchase cost, labor cost and manufacturing cost based on the cost control. The key items of management cost and financial cost take different control methods to optimize the measures, including the use of analytic hierarchy process (AHP) and procurement operation improvement to control the procurement cost; The total budget management and target cost method are used to control the labor cost, and the activity-based costing method is adopted to improve the production process of the enterprise, and the manufacturing cost is controlled by the methods of activity elimination, activity reduction, activity selection and activity sharing. PDCA cycle method and target value are used to control the management cost, lean management is carried out, and the financial cost is controlled by scientific and reasonable capital operation. Finally, the applicability and correctness of DuPont analysis in the analysis and improvement of the ratio of cost to operating income are verified by the completion of the target in 2013.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7
本文编号：2483020
[Abstract]:Financial analysis is an important way to evaluate the operating conditions of enterprises. The ratio of cost to operating income is an index to reflect the price paid by enterprises to obtain unit sales income, and it is also the main index to investigate the cost control ability of enterprises. This index plays an important role in improving the quality and efficiency of enterprises, improving labor productivity, improving the ability to create value and so on. SASAC has explicitly included the ratio of cost to operating income in the performance evaluation of central enterprises in 2013. Therefore, central enterprises need to focus on strengthening the management and control of enterprise costs, not only to complete the SASAC assessment objectives, but also to improve their own operating conditions is also of great practical significance. Based on the background of China Airlines Industry South, an important member of China Aviation Industry Group supervised by SASAC, this paper takes the assessment index of the ratio of cost to operating income as the research object. DuPont analysis method is used to analyze the ratio of southern cost to operating income of China Aviation Industry. This paper first expounds the basic theory of DuPont analysis system and enterprise cost control. Based on the principle of DuPont analysis of causality, an analysis model of the ratio of cost to business income is established, and the cost is decomposed into the most basic factors of production and operation of an enterprise. Then, based on the index of the ratio of cost to operating income in Southern China from 2010 to 2012, and based on the analysis model of the ratio of cost to operating income, the development trend and influencing factors of each cost structure are analyzed. This paper discusses the key factors and changing reasons of the cost, and finds out the problems existing in each cost item of the enterprise. Then, based on the assessment target of the ratio of cost to operating income in 2013, this paper puts forward the purchase cost, labor cost and manufacturing cost based on the cost control. The key items of management cost and financial cost take different control methods to optimize the measures, including the use of analytic hierarchy process (AHP) and procurement operation improvement to control the procurement cost; The total budget management and target cost method are used to control the labor cost, and the activity-based costing method is adopted to improve the production process of the enterprise, and the manufacturing cost is controlled by the methods of activity elimination, activity reduction, activity selection and activity sharing. PDCA cycle method and target value are used to control the management cost, lean management is carried out, and the financial cost is controlled by scientific and reasonable capital operation. Finally, the applicability and correctness of DuPont analysis in the analysis and improvement of the ratio of cost to operating income are verified by the completion of the target in 2013.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7
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