【摘要】：目前，我國(guó)各行各業(yè)的企業(yè)對(duì)如何加強(qiáng)成本管理，降低成本，提高企業(yè)競(jìng)爭(zhēng)力都十分重視。企業(yè)在內(nèi)部建立了一定的成本管理制度，建立健全各種財(cái)務(wù)管理制度，比如：成本核算制度、全面預(yù)算管理制度、業(yè)務(wù)招待費(fèi)管理制度、差旅費(fèi)借款及報(bào)銷制度等。這些制度對(duì)成本內(nèi)部控制活動(dòng)進(jìn)行明確的規(guī)定，對(duì)控制企業(yè)運(yùn)營(yíng)成本起到很好的約束作用。 國(guó)務(wù)院撤銷鐵道部，成立鐵路總公司，從而使鐵路企業(yè)面臨嚴(yán)峻的改革形式和挑戰(zhàn)。作為鐵路部門的傳統(tǒng)企業(yè)，哈爾濱鐵路局內(nèi)燃機(jī)械廠為了適應(yīng)市場(chǎng)經(jīng)濟(jì)，在競(jìng)爭(zhēng)市場(chǎng)中生存發(fā)展，迫切需要加強(qiáng)企業(yè)管理，降低企業(yè)運(yùn)營(yíng)成本降，提升企業(yè)管理水平。因此，分析改進(jìn)哈爾濱鐵路局內(nèi)燃機(jī)械廠成本內(nèi)部控制，加強(qiáng)企業(yè)成本管理工作，具有十分重要的現(xiàn)實(shí)意義。 本文首先介紹了研究的背景，闡明了研究意義，并對(duì)國(guó)內(nèi)、外有關(guān)成本管理文獻(xiàn)資料進(jìn)行了回顧與綜述，包括作業(yè)成本法等成本管理相關(guān)研究的綜述；從基本現(xiàn)狀與組織結(jié)構(gòu)以及成本管理流程等方面介紹了哈爾濱鐵路局內(nèi)燃機(jī)械廠，并針對(duì)哈爾濱鐵路局內(nèi)燃機(jī)械廠成本管理具體流程，分析其成本管理存在的問(wèn)題及其原因；進(jìn)而，針對(duì)企業(yè)成本管理存在的問(wèn)題，從成本預(yù)算、預(yù)算執(zhí)行、成本核算、成本考核等方面分析并提出相應(yīng)的改進(jìn)措施；最后，從哈爾濱鐵路局內(nèi)燃機(jī)械廠內(nèi)部管理環(huán)境方面，提出建立成本內(nèi)部控制實(shí)施的保障機(jī)制，，從組織結(jié)構(gòu)設(shè)置與職能劃分、監(jiān)督制度、激勵(lì)制度、人才保障制度和技術(shù)保障制度等方面詳細(xì)闡述了實(shí)施保障制度體系的構(gòu)建，以促進(jìn)成本內(nèi)部控制的順利實(shí)施。本文的研究可為哈局內(nèi)燃機(jī)械廠建立完善的成本管理體系提供參考，同時(shí)也需要在實(shí)踐中檢驗(yàn)并加以完善。
[Abstract]:At present, enterprises in various industries in China attach great importance to how to strengthen cost management, reduce costs and improve the competitiveness of enterprises. The enterprise has established a certain cost management system, established and improved various financial management systems, such as: cost accounting system, comprehensive budget management system, business hospitality management system, travel loan and reimbursement system, and so on. These systems clearly regulate the internal cost control activities and play a good role in controlling the operating costs of enterprises. The State Council abolished the Ministry of Railways and set up the Railway Corporation, which made railway enterprises face severe reform forms and challenges. In order to adapt to the market economy and survive and develop in the competitive market, Harbin Railway Bureau, as a traditional enterprise of railway department, urgently needs to strengthen enterprise management, reduce the operating cost and improve the level of enterprise management. Therefore, it is of great practical significance to analyze and improve the internal cost control and strengthen the cost management of Harbin Railway Bureau. This paper first introduces the background of the research, clarifies the significance of the study, and reviews and summarizes the domestic and foreign related cost management literature, including activity-based costing and other related research on cost management. This paper introduces the internal combustion machinery factory of Harbin Railway Bureau from the aspects of basic status, organization structure and cost management flow, and analyzes the existing problems and causes of cost management in Harbin Railway Bureau. Then, aiming at the problems existing in enterprise cost management, the paper analyzes and puts forward the corresponding improvement measures from the aspects of cost budget, budget execution, cost accounting, cost assessment, etc. Finally, from the internal management environment of Harbin Railway Bureau's internal combustion machinery plant, This paper puts forward to establish the guarantee mechanism for the implementation of internal cost control, and expounds in detail the construction of the implementation security system from the aspects of organizational structure setting and function division, supervision system, incentive system, talent security system and technical security system, etc. To promote the smooth implementation of internal cost control. The research in this paper can provide a reference for establishing a perfect cost management system in Harbin Bureau of Internal Combustion Machinery Factory, and it also needs to be tested and perfected in practice.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.4;F406.72

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本文編號(hào)：2148084