本文選題：能源企業(yè)　切入點：成本控制　出處：《蘭州大學》2013年碩士論文　論文類型：學位論文

【摘要】：克萊斯勒汽車公司總裁李.艾柯卡說過：“多掙錢的方法有兩個：不是多賣,就是降低成本”。成本控制是企業(yè)發(fā)展和壯大的關鍵環(huán)節(jié)。 隨著社會經(jīng)濟環(huán)境的變化,企業(yè)生產(chǎn)技術條件的改變,成本控制的理念和方法也要不斷進步完善。 宏達能源公司從設立以來,一直高度關注成本控制問題,并取得了一定的成效,例如：建立各裝置的歷史數(shù)據(jù)庫,產(chǎn)品的對標管理、完全成本管理等,但是隨著企業(yè)不斷發(fā)展,目前出現(xiàn)了一些新問題,不能適應該公司的發(fā)展。 本人在宏達能源公司工作多年,從事與成本控制相關工作,通過三年的MBA學習,理論聯(lián)系實際,分析了宏達能源公司的現(xiàn)狀,存在的問題主要有傳統(tǒng)核算方式的失效和預算的控制失效。傳統(tǒng)的會計科目核算,只能反映費用的增減,但對實際業(yè)務的效率無法進行評價和判斷(即：業(yè)務類型配備的人員是否合適無法判斷),公司采用零基預算的方式核定各單位的預算,僅僅是對費用的預算進行審核和控制,這樣的預算方式無法引導企業(yè)向優(yōu)化配置的狀態(tài)轉化,企業(yè)沒有內(nèi)生的改變動力,公司下達多少預算就會花多少錢,而不會想如何從提高效率方面達到企業(yè)成本的合理化。 基于這樣的問題,公司提出了以作業(yè)成本法為基礎的改進措施。 本文沒有過多在理論方法上論述,主要是運用先進的作業(yè)成本法,提升本公司成本管理水平,同時期盼能給同類企業(yè)提供借鑒。
[Abstract]:"there are two ways to make more money: to sell more or to cut costs," said Chrysler president Lee Ikorka. Cost control is a key link in the growth and growth of the company. With the change of social and economic environment and the change of production technology, the idea and method of cost control should be improved constantly. Since its establishment, HTC has been paying close attention to cost control issues, and has achieved certain results. For example, the establishment of historical databases for each device, the management of product standards, and the complete cost management, etc. However, with the continuous development of enterprises, there are some new problems, which can not adapt to the development of the company. I have worked in HTC Energy Company for many years, engaged in the work related to cost control, through three years of MBA learning, theory and practice, analyzed the status of HTC Energy Company, The existing problems mainly include the failure of the traditional accounting method and the failure of the control of the budget. The traditional accounting accounts can only reflect the increase or decrease of the expenses. However, the efficiency of the actual business cannot be evaluated and judged (that is, whether the type of business is suitable or not, the company adopts a zero-base budget to approve the budget of each unit, but only to audit and control the budget of the expenses. This kind of budget method can not lead the enterprise to the state of optimal allocation. Without endogenous power of change, the company will spend as much money as it issues, and will not want to achieve the rationalization of enterprise cost from the aspect of improving efficiency. Based on this problem, the company put forward the improvement measures based on activity-based costing. This article does not discuss too much on the theory method, mainly uses the advanced activity-based costing method, enhances our company's cost management level, at the same time anticipates to provide the reference to the similar enterprise.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.2

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本文編號：1640119