商业装修企业成本控制设计

发布时间：2018-02-21 03:06

本文关键词： 商业装修成本管理成本控制 ABCM　出处：《合肥工业大学》2007年硕士论文　论文类型：学位论文

【摘要】： 随着市场经济的发展，商业装修行业得到了快速的发展，面对这种情况，商业装修企业在增加投资和积极拓展客户的同时，必须加强企业成本控制和企业内部管理、改善采购系统。通过对人力资源、物质材料和能源的成本控制，减少浪费，从而达到增加收入提高利润的目的。作业成本法和标准成本法作为成本控制的有效手段，普遍被现代企业所采用，论文将这两个理论结合企业实际情况，力求分析成本、资源、作业、成本动因的关系，讨论了预算与结算制度；先进制造模式；成本库；客户关系系统和面向成本的设计等。同时，商业装修企业应该努力采用信息化手段管理成本，实现成本会计电算化。这不仅仅减少会计的工作量，更重要是增加了成本数据的准确性和及时性，有利于公司迅速作出决策。建立标准化的成本会计制度，使得实际成本支出趋向于最优成本支出，达成最大的效率目标。
[Abstract]:With the development of market economy, the commercial decoration industry has been developing rapidly. In the face of this situation, while increasing investment and actively expanding customers, commercial decoration enterprises must strengthen the cost control and internal management of enterprises. Improve procurement systems. Reduce waste by controlling the costs of human resources, material materials and energy, thereby increasing revenue and increasing profits. Activity-based costing and standard cost methods are effective means of cost control, Generally adopted by modern enterprises, the paper combines these two theories with the actual situation of enterprises, and tries to analyze the relationship among cost, resource, activity and cost driver, and discusses the budget and settlement system, advanced manufacturing model, cost base, and so on. Customer relationship system and cost-oriented design, etc. Meanwhile, commercial decoration enterprises should make great efforts to manage cost by means of information technology, and realize cost accounting computerization. This not only reduces the workload of accounting, It is more important to increase the accuracy and timeliness of cost data and help the company to make decision quickly. A standardized cost accounting system is established to make the actual cost expenditure tend to the optimal cost expenditure and achieve the maximum efficiency goal.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F715.5

【参考文献】