ZJ礦業(yè)精益成本管理研究
發(fā)布時(shí)間：2018-11-02 17:56
【摘要】：作為業(yè)內(nèi)大型黃金礦業(yè)集團(tuán),ZJ礦業(yè)一直堅(jiān)持以純黃金產(chǎn)業(yè)為發(fā)展方向,優(yōu)化運(yùn)營管理,不斷提高企業(yè)自身的核心競爭力,把握戰(zhàn)略發(fā)展機(jī)遇,為股東創(chuàng)造豐盛回報(bào)。隨著經(jīng)濟(jì)社會(huì)發(fā)展,該行業(yè)面臨更為嚴(yán)峻的市場和管理約束,主要表現(xiàn)在：一是市場困局,黃金價(jià)格持續(xù)低靡,外部市場不景氣；二是日益嚴(yán)格的環(huán)境保護(hù)和生產(chǎn)監(jiān)管,黃金企業(yè)屬于高危行業(yè),安全是企業(yè)存在的根本,是企業(yè)正常經(jīng)營的保障；三是成本管理方法相對落后,部分企業(yè)仍受計(jì)劃經(jīng)濟(jì)影響,一直沿用粗放式的經(jīng)營管理模式。面對目前一系列限制和約束,黃金企業(yè)如何通過節(jié)資降耗,降低生產(chǎn)經(jīng)營成本、培育經(jīng)濟(jì)內(nèi)生動(dòng)力,進(jìn)而實(shí)現(xiàn)“逆勢飛揚(yáng)”,成為理論和實(shí)務(wù)界亟待破解的重大課題。 本文采用理論分析和案例研究結(jié)合的方法。首先采用案例研究方法,通過實(shí)地調(diào)查,全面掌握了黃金行業(yè)和ZJ礦業(yè)成本管理改革的一手資料；同時(shí)采用理論分析法,系統(tǒng)梳理本企業(yè)面臨的內(nèi)外部約束條件和當(dāng)前成本管理中存在問題,引入精益會(huì)計(jì)觀等較為前沿的管理會(huì)計(jì)理論,結(jié)合礦產(chǎn)資源行業(yè)的特點(diǎn)和ZJ礦業(yè)的實(shí)際情況,最終形成解決問題的實(shí)施方案。 基于案例公司近年實(shí)踐,本文對傳統(tǒng)成本管理在多重約束下的黃金企業(yè)所表現(xiàn)出的問題和困惑進(jìn)行梳理；進(jìn)而引入精益思想和精益成本管理的理念,對ZJ礦業(yè)改進(jìn)成本管理的基本思路、實(shí)施框架和具體措施進(jìn)行探討；還進(jìn)一步剖析了成本管理改進(jìn)可能面臨的制度障礙,并從會(huì)計(jì)基礎(chǔ)工作、人力資源、體制機(jī)制和信息技術(shù)等四個(gè)方面,對其實(shí)施保障體系進(jìn)行了初步設(shè)計(jì)。
[Abstract]:As a large gold mining group, ZJ always takes pure gold industry as its development direction, optimizes its operation management, continuously improves its core competitiveness, grasps the opportunity of strategic development, and creates abundant returns for shareholders. With the economic and social development, the industry is faced with more severe market and management constraints, mainly reflected in: first, market difficulties, gold prices continue to be low, the external market depression; Second, increasingly strict environmental protection and production supervision, gold enterprises belong to high-risk industries, safety is the root of the existence of enterprises, is the guarantee of the normal operation of enterprises; Third, the cost management method is relatively backward, some enterprises are still affected by planned economy. Facing a series of restrictions and constraints at present, how to reduce the cost of production and operation, how to cultivate the endogenous motive force of economy, and how to realize "flying against the trend" by saving capital and reducing consumption in gold enterprises have become an important subject to be solved urgently in the field of theory and practice. This paper adopts the method of combining theoretical analysis and case study. Firstly, through field investigation and case study, the author fully grasps the primary data of the reform of gold industry and ZJ mining cost management. At the same time, the author systematically combs the internal and external constraints faced by the enterprise and the existing problems in the current cost management by using the theoretical analysis method, and introduces the more advanced management accounting theory, such as lean accounting view, etc. Combined with the characteristics of mineral resources industry and the actual situation of ZJ mining industry, a solution to the problem was finally formed. Based on the practice of case companies in recent years, this paper combs the problems and puzzles of gold enterprises under the multiple constraints of traditional cost management. Then introduce lean thought and lean cost management idea, discuss the basic idea, implementation frame and concrete measure of ZJ mining industry to improve cost management; It also analyzes the possible institutional obstacles to the improvement of cost management, and makes a preliminary design on the implementation of the security system from four aspects: the basic work of accounting, human resources, institutional mechanism and information technology.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.1
本文編號(hào)：2306522
[Abstract]:As a large gold mining group, ZJ always takes pure gold industry as its development direction, optimizes its operation management, continuously improves its core competitiveness, grasps the opportunity of strategic development, and creates abundant returns for shareholders. With the economic and social development, the industry is faced with more severe market and management constraints, mainly reflected in: first, market difficulties, gold prices continue to be low, the external market depression; Second, increasingly strict environmental protection and production supervision, gold enterprises belong to high-risk industries, safety is the root of the existence of enterprises, is the guarantee of the normal operation of enterprises; Third, the cost management method is relatively backward, some enterprises are still affected by planned economy. Facing a series of restrictions and constraints at present, how to reduce the cost of production and operation, how to cultivate the endogenous motive force of economy, and how to realize "flying against the trend" by saving capital and reducing consumption in gold enterprises have become an important subject to be solved urgently in the field of theory and practice. This paper adopts the method of combining theoretical analysis and case study. Firstly, through field investigation and case study, the author fully grasps the primary data of the reform of gold industry and ZJ mining cost management. At the same time, the author systematically combs the internal and external constraints faced by the enterprise and the existing problems in the current cost management by using the theoretical analysis method, and introduces the more advanced management accounting theory, such as lean accounting view, etc. Combined with the characteristics of mineral resources industry and the actual situation of ZJ mining industry, a solution to the problem was finally formed. Based on the practice of case companies in recent years, this paper combs the problems and puzzles of gold enterprises under the multiple constraints of traditional cost management. Then introduce lean thought and lean cost management idea, discuss the basic idea, implementation frame and concrete measure of ZJ mining industry to improve cost management; It also analyzes the possible institutional obstacles to the improvement of cost management, and makes a preliminary design on the implementation of the security system from four aspects: the basic work of accounting, human resources, institutional mechanism and information technology.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.1
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