本文選題：成本管理 + 成本核算　； 參考：《吉林大學》2013年碩士論文

【摘要】：中國第一汽車集團作為共和國汽車工業(yè)的搖籃，有著悠久的歷史和深遠的影響。隨著國家對基礎設施建設的重視和投入，商用車市場一度形成了供不應求的格局。然而，在行業(yè)整體產能過剩的大環(huán)境下，尋求一種行之有效的方法來提升企業(yè)自身軟實力才能夠保證企業(yè)在行業(yè)內的領先地位。身為汽車工業(yè)的龍頭企業(yè)，一汽一直在不斷的尋求發(fā)展之道，在“第四次創(chuàng)業(yè)”的大環(huán)境下，提升自主實力、提升管理水平是一汽人當下亟待解決的兩大課題。 Y鑄造廠是一汽集團全資企業(yè)，作為支撐集團自主事業(yè)的龍頭企業(yè)，Y鑄造廠為集團內整車產品提供優(yōu)質的鑄件毛坯。經過六十年的發(fā)展，Y鑄造廠的自動化程度有個很大的提高，作業(yè)環(huán)境有了明顯的改善。但隨著市場經濟的發(fā)展，企業(yè)要想在激烈的市場競爭中立于不敗之地,保持長久的發(fā)展動力，就要不斷的尋求提升產品競爭力的途徑。由于Y鑄造廠的產品主要是供應集團內整車公司，所以對市場的發(fā)展程度和競爭機制并不是十分的敏感。在產品銷售端不需要投入太多精力的情況下，如何通過提高自身管理水平來降低成本就成了Y鑄造廠經營中首先需要解決的問題。 鑄造行業(yè)有著工序繁多、工藝復雜的特點，成本管理工作在開展過程中也遇到了諸多瓶頸。無論是從數(shù)據的傳遞還是費用的分配等方面來看，目前行業(yè)內部都缺乏一種行之有效的方法來提高精確性。對于產品結構復雜、產品種類繁多的Y鑄造廠來說，成本管理幅度相當大，，需要全員參與并通力配合才能使產品成本的發(fā)生與產品制造有機的結合成一個整體。對先進的管理信息系統(tǒng)的使用、對企業(yè)內部流程的再設計以及對成本管理工作中各個部門的職責的明確是完善成本管理體系的基本前提，就Y鑄造廠而言，三者缺一不可。從行業(yè)特點出發(fā)，三者的有機結合也會提供更多的管理上的支撐。 本文從制造行業(yè)成本管理體系建設入手，分析Y鑄造廠成本管理工作的現(xiàn)狀，進而提出當下成本管理工作中存在的問題和有待提高的方面，相應的尋求問題的解決之道：通過對預算、核算、分析和考核體系的重新設計，來完善成本管理體系的建設，為戰(zhàn)略成本管理格局的構建提供支撐；通過對基礎管理工作的思考和改善，來實現(xiàn)基礎數(shù)據信息平臺的搭載；通過對成本中心的合理設置，來實現(xiàn)依照工序而建立的轉序機制的運轉；通過對費率因子的合理設置，來實現(xiàn)間接費用更為合理的對象化方式，從而為產品定價提供數(shù)據支撐。
[Abstract]:As the cradle of the Republic automobile industry, China first Automobile Group has a long history and profound influence. With the national attention and investment in infrastructure construction, the commercial vehicle market once formed a pattern of shortage of supply. However, under the environment of the overcapacity of the industry as a whole, to find an effective way to enhance the soft power of the enterprise itself can ensure the leading position of the enterprise in the industry. As a leading enterprise in the automobile industry, FAW has been constantly looking for a way to develop, in the "fourth venture" environment, to enhance their own strength, To improve the management level is two important issues to be solved immediately. Y foundry is a wholly owned enterprise of FAW Group. As a leading enterprise supporting the independent enterprise of the Group, Y foundry provides high quality casting blank for the whole car products in the Group. After 60 years of development, the automation degree of the foundry has been greatly improved, and the working environment has been improved obviously. However, with the development of market economy, if enterprises want to remain invincible in the fierce market competition and maintain the long-term development power, they must constantly seek ways to improve the competitiveness of products. Because the products of Y foundry are mainly supply companies, it is not very sensitive to the development of market and competition mechanism. Under the condition that the product sales end does not need to invest too much energy, how to improve the management level to reduce the cost has become the first problem that needs to be solved in the operation of Y foundry. The foundry industry has the characteristics of numerous working procedures and complicated technology. Cost management also encountered many bottlenecks in the process of development. In terms of data transmission and cost allocation, there is a lack of an effective method to improve accuracy. For the Y foundry with complicated product structure and various kinds of products, the cost management range is quite large, and it needs the full participation and cooperation to make the production cost come into being and the product manufacture can be integrated into an organic whole. The use of the advanced management information system, the redesign of the internal process of the enterprise and the clarification of the responsibilities of each department in the cost management work are the basic prerequisites for perfecting the cost management system. As far as Y foundry is concerned, the three are indispensable. Starting from the characteristics of the industry, the organic combination of the three will also provide more management support. This paper starts with the construction of the cost management system in the manufacturing industry, and analyzes the current situation of the cost management in Y foundry. Then put forward the problems existing in the current cost management work and the aspects to be improved, the corresponding solutions to the problem: through the budget, accounting, analysis and evaluation system re-design, to improve the cost management system construction, To provide support for the construction of strategic cost management pattern; through the thinking and improvement of basic management to realize the basic data and information platform; through the reasonable setting of cost center, Through the reasonable setting of the rate factor, we can realize the more reasonable objectification of the overhead cost, thus providing the data support for the product pricing.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.4

【參考文獻】

相關期刊論文 前10條

1 王簡;傳統(tǒng)成本管理面臨的挑戰(zhàn)——現(xiàn)代企業(yè)的戰(zhàn)略成本管理[J];北京工商大學學報(社會科學版);2002年02期

2 達月霞;;電算化環(huán)境下鑄造企業(yè)成本核算流程的分析[J];經營管理者;2012年06期

3 田志學,李軍,譚金安;目標成本管理和作業(yè)成本管理集成的成本管理體系結構建立[J];航空學報;2001年04期

4 朱重生;;輔助生產費用分配方法的比較探析[J];經濟師;2011年01期

5 郝必傳,劉秋生;ERP環(huán)境下企業(yè)成本管理模式探討[J];現(xiàn)代經濟探討;2000年12期

6 魏改林;張學志;;鑄造企業(yè)生產成本分析及控制[J];河北機電學院學報;1997年S1期

7 尚兢;;ERP環(huán)境下精細化成本管理研究[J];河南科學;2013年02期

8 趙瑞杰;;淺析現(xiàn)代企業(yè)管理中的成本管理[J];金融經濟;2005年14期

9 楊紅梅;;淺析企業(yè)傳統(tǒng)成本管理和現(xiàn)代成本管理[J];行政事業(yè)資產與財務;2011年06期

10 劉宏;冷勇;;ERP系統(tǒng)在實際成本核算中的應用[J];微型機與應用;2006年09期

本文編號：2003778