家具产品成本控制技术的研究

发布时间：2018-06-27 14:26

本文选题：家具产品 + 成本控制　；参考：《中南林业科技大学》2008年硕士论文

【摘要】：本文分析总结了我国家具企业产品成本控制的现状及存在的主要问题,提出了降低和控制成本的重要方法,并用具体案例进行验证。家具产品的成本主要包括设计成本、采购成本、加工成本、营销成本、质量成本以及人力资源成本等,研究认为,设计成本主要包括材料的选用、造型设计、功能设计、结构设计以及装饰设计等影响因素,可采取规划目标成本、优选设计方案、缩短产品设计开发周期及搞好设计阶段的系列化、标准化和模块化等措施来加以控制；采购成本主要由内部成本(管理费用)与外部成本(采购费用)构成,可采取降低原材料的采购费用和采购管理费用等措施来加以控制；加工成本主要包括原辅材料消耗的管理和加工工艺两方面的影响因素,可采取加强原辅材料消耗的管理力度和采用成熟的加工工艺等措施来加以控制；营销成本主要由固定费用(包括营销机构的办公费,水电费,内勤人员的固定工资等)和变动费用(包括促销费用、市场建设费用、销售提成费、广告宣传费、工资奖金、赠品费等)构成,可采取制定合理、有效地营销费用策略、加强营业费用预算管理、定期对各类营销费用进行审计等措施来加以控制；质量成本主要由预防成本、鉴定成本以及内外部故障损失成本构成,可采取制定合适的质量标准、研究质量成本控制的可能性和主要途径及开展质量成本控制的创新活动等措施来加以控制；人力资源成本主要由获得成本、开发成本、使用成本、离职成本等构成,可采取做好企业人才的招聘、选拔和录用安置、加强企业人才的培训和开发、对员工的工资和奖金进行有效控制及减少企业人才流失而产生的成本等措施来加以控制。以CJ家具公司为案例,分析了该企业的产品成本控制主要存在成本管理体系不完善,成本核算工作落实不到位、忽视产品的设计成本控制、忽视产品的采购成本控制以及企业员工流动性大等问题,并提出相应的控制方案为：完善产品成本管理体系的同时,切实抓好成本核算工作；提高产品研发人员的专业素质,从根本上控制产品的设计成本；制定合理的采购计划,加强供应商的选择；制定合理的工资标准和员工绩效考核制度,严格控制员工的频繁流失。
[Abstract]:This paper analyzes and summarizes the present situation and main problems of product cost control in Chinese furniture enterprises, and puts forward some important methods to reduce and control the cost, which are verified by concrete cases. The cost of furniture products mainly includes design cost, purchase cost, processing cost, marketing cost, quality cost and human resource cost. The influence factors such as structure design and decoration design can be controlled by planning target cost, selecting optimal design scheme, shortening product design development cycle and doing well the serialization, standardization and modularization of design stage. Procurement cost is mainly composed of internal cost (management cost) and external cost (procurement cost), which can be controlled by reducing the purchase cost of raw materials and purchasing management cost. The processing cost mainly includes the management of raw and auxiliary material consumption and the influence factors of processing technology, which can be controlled by strengthening the management of raw and auxiliary material consumption and adopting mature processing technology. Marketing costs mainly consist of fixed expenses (including office expenses of marketing agencies, utilities, fixed wages of domestic staff, etc.) and variable costs (including promotion expenses, market construction expenses, sales commission fees, advertising expenses, salary bonuses, etc.), We can adopt reasonable and effective marketing cost strategy, strengthen budget management of operating expenses, audit all kinds of marketing expenses on a regular basis, and control the quality cost mainly by the cost of prevention. To identify the cost components of internal and external failures, we can take some measures to control it, such as establishing appropriate quality standards, studying the possibility and main ways of quality cost control and carrying out innovative activities of quality cost control. The cost of human resources is mainly composed of acquisition cost, development cost, use cost, turnover cost, and so on. We can do a good job of recruiting, selecting and employing enterprise talents, and strengthen the training and development of enterprise talents. To control the employee's salary and bonus effectively and reduce the cost caused by the loss of talents. Taking CJ Furniture Company as an example, this paper analyzes the main problems of product cost control in this enterprise, such as imperfect cost management system, inadequate implementation of cost accounting, and neglect of product design cost control. The problems of product purchasing cost control and large employee mobility are ignored, and the corresponding control schemes are put forward as follows: to perfect the product cost management system, to do a good job of cost accounting, to improve the professional quality of product R & D personnel, and to improve the quality of product R & D personnel. It controls the design cost of the product fundamentally; formulates the reasonable purchase plan, strengthens the supplier's choice; formulates the reasonable salary standard and the employee performance appraisal system, strictly controls the staff frequent loss.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F406.72

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