果蔬汁企業(yè)作業(yè)成本管理研究
發(fā)布時間：2018-10-05 07:47
【摘要】：經(jīng)濟快速發(fā)展形勢下的市場全球化和需求多樣化,使企業(yè)面臨的競爭壓力日漸加劇,如何發(fā)掘并創(chuàng)造自己的競爭優(yōu)勢,以在激烈的競爭中立于不敗之地,是一個在不斷探討的課題。大量研究表明,有效的成本管理不僅能夠找到降低成本消耗水平的途徑,又能使得每項消耗的效能可以充分發(fā)揮從而提高投入產(chǎn)出比。同時,現(xiàn)代社會的發(fā)展帶來的顧客需求不同,導致了企業(yè)產(chǎn)品和服務的多樣化。在果蔬汁行業(yè)中,由于消費者口味和需求的多樣性,導致了果蔬汁市場及果蔬汁產(chǎn)品的細分,造成了果蔬汁企業(yè)的產(chǎn)品多樣性。果蔬汁企業(yè)若要在激烈的市場競爭中立于不敗之地,成本上的優(yōu)勢是關鍵。然而傳統(tǒng)成本管理單一的分配標準,難以應對現(xiàn)代果蔬汁企業(yè)復雜的產(chǎn)品成本結構模式。而作業(yè)成本管理作為一種新型的成本管理模式,不僅可以作為精確的成本計算系統(tǒng),也可以是改進業(yè)績的手段。將作業(yè)成本管理引入果蔬汁企業(yè)生產(chǎn)經(jīng)營過程中,對產(chǎn)品成本追本溯源,為企業(yè)提供更準確的成本信息、為管理決策提供更加有效的支持,在果蔬汁企業(yè)中的應用研究具有現(xiàn)實意義。果蔬汁企業(yè)作業(yè)成本管理研究,通過理論研究結合應用分析的方法,針對如何將作業(yè)成本管理的原理與果蔬汁企業(yè)生產(chǎn)經(jīng)營特征相結合,以及如何科學合理的應用作業(yè)成本管理等問題加以研究。通過圖表的形式,提供較為直觀的描述與比較分析,結合果蔬汁企業(yè)生產(chǎn)經(jīng)營過程,從成本歸集與分配和經(jīng)營管理過程兩個方面進行研究。并以H企業(yè)生產(chǎn)經(jīng)營過程為例,對果蔬汁企業(yè)的作業(yè)成本管理應用進行了分析,以利于更好地闡明作業(yè)成本管理在果蔬汁企業(yè)中的應用。最后針對果蔬汁企業(yè)如何加強作業(yè)成本管理提出了強化成本管理基礎工作、完善作業(yè)成本管理體系的建議。有助于果蔬汁企業(yè)改善成本管理過程中的不足,提高會計信息的質(zhì)量,增強企業(yè)競爭力,增加企業(yè)收益。
[Abstract]:Under the situation of rapid economic development, the globalization of market and the diversification of demand make the competition pressure that enterprises face is increasing day by day. How to explore and create their own competitive advantage in order to be invincible in the fierce competition, Is a subject of constant discussion. A large number of studies have shown that effective cost management can not only find a way to reduce the cost consumption level, but also make the efficiency of each consumption fully play and thus improve the input-output ratio. At the same time, the development of modern society brings different customer needs, leading to the diversification of enterprise products and services. In the fruit and vegetable juice industry, due to the variety of consumers' taste and demand, the fruit and vegetable juice market and fruit and vegetable juice products are subdivided, resulting in the product diversity of fruit and vegetable juice enterprises. If the fruit and vegetable juice company wants to be invincible in the fierce market competition, the cost advantage is the key. However, the traditional cost management single allocation standard is difficult to cope with the complex product cost structure model of modern fruit and vegetable juice enterprises. As a new mode of cost management, activity-based cost management can not only be used as a precise cost calculation system, but also as a means to improve performance. Activity-Based cost Management (ABCM) is introduced into the production and operation process of fruit and vegetable juice enterprises to trace back to the source of product cost, to provide more accurate cost information for enterprises, and to provide more effective support for management decisions. The application research in fruit and vegetable juice enterprise has practical significance. The study of Activity-Based cost Management (ABCM) in fruit and vegetable juice enterprises, through theoretical research and application analysis, aims at how to combine the principle of ABCM with the characteristics of production and management of fruit and vegetable juice enterprises. And how to scientific and reasonable application of activity-based cost management and other issues to be studied. Through the form of chart, this paper provides a more intuitive description and comparative analysis, combined with the production and management process of fruit and vegetable juice enterprises, from two aspects of cost collection and distribution and management process. Taking the production and management process of H enterprise as an example, this paper analyzes the application of ABC in fruit and vegetable juice enterprises, in order to better clarify the application of ABCM in fruit and vegetable juice enterprises. Finally, suggestions on how to strengthen activity-based cost management in fruit and vegetable juice enterprises are put forward to strengthen the basic work of cost management and improve the system of activity-based cost management. It is helpful for fruit and vegetable juice enterprises to improve the shortage of cost management, improve the quality of accounting information, enhance the competitiveness of enterprises, and increase the income of enterprises.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.82;F406.7
本文編號：2252573
[Abstract]:Under the situation of rapid economic development, the globalization of market and the diversification of demand make the competition pressure that enterprises face is increasing day by day. How to explore and create their own competitive advantage in order to be invincible in the fierce competition, Is a subject of constant discussion. A large number of studies have shown that effective cost management can not only find a way to reduce the cost consumption level, but also make the efficiency of each consumption fully play and thus improve the input-output ratio. At the same time, the development of modern society brings different customer needs, leading to the diversification of enterprise products and services. In the fruit and vegetable juice industry, due to the variety of consumers' taste and demand, the fruit and vegetable juice market and fruit and vegetable juice products are subdivided, resulting in the product diversity of fruit and vegetable juice enterprises. If the fruit and vegetable juice company wants to be invincible in the fierce market competition, the cost advantage is the key. However, the traditional cost management single allocation standard is difficult to cope with the complex product cost structure model of modern fruit and vegetable juice enterprises. As a new mode of cost management, activity-based cost management can not only be used as a precise cost calculation system, but also as a means to improve performance. Activity-Based cost Management (ABCM) is introduced into the production and operation process of fruit and vegetable juice enterprises to trace back to the source of product cost, to provide more accurate cost information for enterprises, and to provide more effective support for management decisions. The application research in fruit and vegetable juice enterprise has practical significance. The study of Activity-Based cost Management (ABCM) in fruit and vegetable juice enterprises, through theoretical research and application analysis, aims at how to combine the principle of ABCM with the characteristics of production and management of fruit and vegetable juice enterprises. And how to scientific and reasonable application of activity-based cost management and other issues to be studied. Through the form of chart, this paper provides a more intuitive description and comparative analysis, combined with the production and management process of fruit and vegetable juice enterprises, from two aspects of cost collection and distribution and management process. Taking the production and management process of H enterprise as an example, this paper analyzes the application of ABC in fruit and vegetable juice enterprises, in order to better clarify the application of ABCM in fruit and vegetable juice enterprises. Finally, suggestions on how to strengthen activity-based cost management in fruit and vegetable juice enterprises are put forward to strengthen the basic work of cost management and improve the system of activity-based cost management. It is helpful for fruit and vegetable juice enterprises to improve the shortage of cost management, improve the quality of accounting information, enhance the competitiveness of enterprises, and increase the income of enterprises.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.82;F406.7
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