發(fā)布時(shí)間：2018-05-18 03:40

  本文選題：作業(yè)成本管理 + 資源�。� 參考：《蘭州大學(xué)》2014年碩士論文

【摘要】：社會(huì)經(jīng)濟(jì)大部分進(jìn)入了微利時(shí)代,充分的競(jìng)爭(zhēng)使企業(yè)多由利潤(rùn)型轉(zhuǎn)入數(shù)量型,在制造數(shù)量不斷增多的同時(shí),過(guò)程中對(duì)資源消耗的管控凸顯了其重要性及迫切性,企業(yè)在經(jīng)營(yíng)管理過(guò)程中,都需要使用成本管理手段進(jìn)行資源消耗的日常核算、反映、分析與控制,以期節(jié)約成本,拓展利潤(rùn)空間,確保自己的競(jìng)爭(zhēng)實(shí)力。 本文以先進(jìn)的成本管理方法及理念為指引,為輝寶集團(tuán)構(gòu)建了作業(yè)成本管理的框架體系。首先,本文梳理了作業(yè)成本管理的主要理論模型,介紹了作業(yè)成本法的概念、要素、原理以及作業(yè)成本法在企業(yè)運(yùn)營(yíng)中成本管控及精細(xì)化管理方面的重要作用。在此基礎(chǔ)上,以輝寶集團(tuán)的成本管理現(xiàn)狀分析為基礎(chǔ),針對(duì)其成本管理體系缺失、核算不科學(xué)、不能為管理決策提供有效的數(shù)據(jù)支持的現(xiàn)狀,根據(jù)其業(yè)務(wù)的經(jīng)營(yíng)特征沿整條內(nèi)部供應(yīng)鏈,從產(chǎn)品的設(shè)計(jì)研發(fā)、物資的采購(gòu)、生產(chǎn)、質(zhì)量控制到最后的售后服務(wù),針對(duì)供應(yīng)鏈的不同環(huán)節(jié)為其設(shè)計(jì)了作業(yè)成本管理的模型。為了確保所設(shè)計(jì)的方案得到有效的執(zhí)行并真正做到提升集團(tuán)的成本管控及決策能力,文章的最后建議輝寶集團(tuán)優(yōu)化組織結(jié)構(gòu)、改進(jìn)信息系統(tǒng),并推行作業(yè)預(yù)算以及在作業(yè)預(yù)算的基礎(chǔ)上執(zhí)行業(yè)績(jī)?cè)u(píng)價(jià)等管理手段加以保障。這一方案的設(shè)計(jì)將促使輝寶集團(tuán)的成本核算及管理實(shí)現(xiàn)一個(gè)質(zhì)的提升,以更為精細(xì)化的管理手段提升其競(jìng)爭(zhēng)實(shí)力。同時(shí),希望對(duì)其他企業(yè)的管理也有些許借鑒作用,并通過(guò)更多企業(yè)的實(shí)踐,推動(dòng)對(duì)這一管理工具更深更廣和更為科學(xué)的研究和優(yōu)化。
[Abstract]:Most of the social economy has entered the era of micro-profit, and the sufficient competition makes the enterprises turn from the profit type to the quantitative type. At the same time, while the manufacturing quantity is increasing, the management and control of resource consumption in the process highlights its importance and urgency. In the process of operation and management, enterprises need to use the means of cost management to carry out daily accounting, reflection, analysis and control of resource consumption in order to save costs, expand profit space and ensure their own competitive strength. Guided by advanced cost management methods and concepts, this paper constructs a framework system of activity-based cost management for Huibao Group. First of all, this paper combs the main theoretical models of ABC, introduces the concept, elements, principles and the important role of ABC in cost control and fine management in the operation of enterprises. On this basis, based on the analysis of the current situation of cost management of Huibao Group, aiming at the lack of cost management system and unscientific accounting, it can not provide effective data support for management decision. According to the business characteristics of the whole supply chain, from product design and development, material procurement, production, quality control to the final after-sales service, the model of activity-based cost management is designed for the different links of the supply chain. In order to ensure the effective implementation of the designed scheme and truly improve the cost control and decision-making ability of the group, the paper proposes that Huibao Group should optimize its organizational structure and improve its information system. And the implementation of operational budget and on the basis of operational budget performance evaluation and other management means to ensure. The design of this scheme will promote the cost accounting and management of Huibao Group to achieve a qualitative improvement and enhance its competitive strength with more refined management means. At the same time, I hope that the management of other enterprises can also be used for reference, and through the practice of more enterprises, we can promote a deeper, broader and more scientific research and optimization of this management tool.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F275.3

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