發(fā)布時間：2018-05-21 14:06

  本文選題：TL公司 + 企業(yè)管理　； 參考：《鄭州大學(xué)》2014年碩士論文

【摘要】：隨著我國水泥產(chǎn)業(yè)規(guī)模的不斷壯大,各企業(yè)間競爭日益激烈。水泥企業(yè)目前參與市場競爭主要還是以價格取勝,伴隨產(chǎn)品同質(zhì)化現(xiàn)象嚴重、固定成本與運輸費用高企等因素,水泥生產(chǎn)成本決定了其競爭力和效益,要想在市場中占據(jù)優(yōu)勢地位,必須加強內(nèi)部管理,在各個環(huán)節(jié)提高成本控制力度,積極采取措施降低生產(chǎn)成本。由于其行業(yè)特點,水泥產(chǎn)業(yè)未來將主要是少數(shù)幾家大型企業(yè)之間的競爭,TL公司要想鞏固現(xiàn)有地位、占領(lǐng)更多市場份額,必須根據(jù)自身實際制定和實施好成本控制措施。所謂成本控制,是指企業(yè)根據(jù)一定時期預(yù)先建立起來的成本管理目標,由成本控制主體在其職權(quán)范圍內(nèi),在生產(chǎn)耗費發(fā)生以前,以及成本控制過程中,對各種影響成本的因素和條件采取一系列預(yù)防和調(diào)節(jié)措施,以保證成本管理目標的實現(xiàn)。 TL公司是H省的重點水泥企業(yè),近年來,通過改組上市,該公司經(jīng)歷了一個快速發(fā)展的過程,成立下屬單位,提高生產(chǎn)能力,整體規(guī)模不斷擴大。但由于外部競爭加劇、本省市場份額有限、與同行業(yè)相比生產(chǎn)成本較高等因素的存在,使企業(yè)面臨嚴峻考驗,迫切需要提高成本控制水平。公司營業(yè)收入和凈利潤逐年下滑,其中凈利潤2013年為負增長,而主營業(yè)務(wù)成本逐年上升,銷售費用和管理費用居高不下,嚴重影響了公司效益。盡管TL公司采取了一系列成本控制措施,并應(yīng)用了ERP系統(tǒng),但由于長期以來公司成本管理均較為粗放,因此,雖然在財務(wù)成本控制方面取得了一定效果,但其余各環(huán)節(jié)之間銜接和精細化程度均有待提高。由于水泥銷售市場存在地域限制,產(chǎn)業(yè)和產(chǎn)品創(chuàng)新難,因此要降低成本只能嚴格推進低成本戰(zhàn)略,從擠壓各環(huán)節(jié)現(xiàn)存水分做起。 本文通過使用現(xiàn)場觀察法、統(tǒng)計分析法和歷史資料分析法等,對水泥行業(yè)成本構(gòu)成、TL公司的日常管理、產(chǎn)品成本、資金成本、投資成本等方面存在的成本控制問題進行分析,深入了解影響各項成本控制的因素,詳細調(diào)研該企業(yè)成本控制現(xiàn)狀,結(jié)合企業(yè)自身優(yōu)勢,有針對性地分別在產(chǎn)品成本控制、投資成本控制、資金成本控制三個方面制定出了有效的專項成本控制措施,同時通過ERP系統(tǒng)的實施加強了對采購、庫存、生產(chǎn)、成本核算等環(huán)節(jié)的管理改造。在TL公司的ERP實施結(jié)果證明,它能夠在上述幾個環(huán)節(jié)發(fā)揮重大作用,及時準確為管理者提供企業(yè)運行過程中的各種數(shù)據(jù),同時管理者也能及時準確掌握并控制公司運行狀況,這大大提高了日常決策的效率和準確性,充分說明借助科技力量可以提高企業(yè)效益。對ERP的實施效果分析也是本文的亮點之一。但是由于研究樣本唯一,沒能對所研究的內(nèi)容進行行業(yè)推廣,也沒有將公司所在省份水泥公司集群與TL企業(yè)個體的成本控制進行融合性研究。
[Abstract]:With the development of cement industry in our country, the competition among enterprises is becoming more and more fierce. At present, cement enterprises take part in market competition mainly by winning by price. With the serious phenomenon of homogenization of products, high fixed cost and high transportation cost, cement production cost determines its competitiveness and benefit. In order to occupy the dominant position in the market, we must strengthen the internal management, improve the cost control in every link, and take active measures to reduce the production cost. Because of its industry characteristics, the future of cement industry will be mainly competition among a few large enterprises in order to consolidate its existing position and occupy more market share, it is necessary to formulate and implement cost control measures according to its actual situation. The so-called cost control refers to the cost management target set up in advance by the enterprise according to a certain period of time. The cost control subject is within the scope of its authority, before the production cost occurs, and in the process of cost control. Take a series of prevention and adjustment measures to ensure the realization of cost management goal. TL Company is a key cement enterprise in H province. In recent years, through the reorganization and listing, the company has experienced a rapid development process, set up subordinate units, improve production capacity, and the overall scale continues to expand. However, due to the intensification of external competition, the limited market share of the province, and the existence of higher production costs compared with the same industry, enterprises are faced with a severe test, and it is urgent to improve the level of cost control. The operating income and net profit of the company decline year by year, in which the net profit increases negatively in 2013, while the main business cost increases year by year, and the sales expenses and management expenses remain high, which seriously affects the company's efficiency. Although TL Company has adopted a series of cost control measures and applied ERP system, since the cost management of TL Company has been extensive for a long time, although it has achieved some results in financial cost control, However, the degree of convergence and refinement between the other links needs to be improved. Because of the regional limitation of cement sales market and the difficulty of industry and product innovation, to reduce the cost can only push forward the strategy of low cost strictly, and begin with squeezing the existing moisture in every link. By using field observation, statistical analysis and historical data analysis, this paper analyzes the cost control problems in the aspects of daily management, product cost, capital cost and investment cost of TL company, which constitute the cost of cement industry. Deeply understand the factors that affect the cost control, investigate the current situation of the cost control of the enterprise in detail, combine the advantages of the enterprise, respectively in the product cost control, investment cost control, The effective special cost control measures are worked out in three aspects of capital cost control, and the management reform of purchasing, inventory, production and cost accounting is strengthened through the implementation of ERP system. The result of ERP implementation in TL Company proves that it can play an important role in the above several links and provide timely and accurate data to managers in the course of enterprise operation. At the same time, the managers can also accurately grasp and control the company's running status in a timely and accurate manner. This greatly improves the efficiency and accuracy of daily decision making. The analysis of the implementation effect of ERP is also one of the highlights of this paper. However, because of the unique sample, the research failed to promote the content of the study, and did not study the integration of the individual cost control of the cement company cluster and TL enterprise in the province where the company is located.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.721;F406.72

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本文編號：1919488