本文選題：家具產(chǎn)品 + 成本控制��； 參考：《中南林業(yè)科技大學(xué)》2008年碩士論文

【摘要】：本文分析總結(jié)了我國家具企業(yè)產(chǎn)品成本控制的現(xiàn)狀及存在的主要問題,提出了降低和控制成本的重要方法,并用具體案例進(jìn)行驗(yàn)證。 家具產(chǎn)品的成本主要包括設(shè)計(jì)成本、采購成本、加工成本、營銷成本、質(zhì)量成本以及人力資源成本等,研究認(rèn)為,設(shè)計(jì)成本主要包括材料的選用、造型設(shè)計(jì)、功能設(shè)計(jì)、結(jié)構(gòu)設(shè)計(jì)以及裝飾設(shè)計(jì)等影響因素,可采取規(guī)劃目標(biāo)成本、優(yōu)選設(shè)計(jì)方案、縮短產(chǎn)品設(shè)計(jì)開發(fā)周期及搞好設(shè)計(jì)階段的系列化、標(biāo)準(zhǔn)化和模塊化等措施來加以控制；采購成本主要由內(nèi)部成本(管理費(fèi)用)與外部成本(采購費(fèi)用)構(gòu)成,可采取降低原材料的采購費(fèi)用和采購管理費(fèi)用等措施來加以控制；加工成本主要包括原輔材料消耗的管理和加工工藝兩方面的影響因素,可采取加強(qiáng)原輔材料消耗的管理力度和采用成熟的加工工藝等措施來加以控制；營銷成本主要由固定費(fèi)用(包括營銷機(jī)構(gòu)的辦公費(fèi),水電費(fèi),內(nèi)勤人員的固定工資等)和變動(dòng)費(fèi)用(包括促銷費(fèi)用、市場建設(shè)費(fèi)用、銷售提成費(fèi)、廣告宣傳費(fèi)、工資獎(jiǎng)金、贈(zèng)品費(fèi)等)構(gòu)成,可采取制定合理、有效地營銷費(fèi)用策略、加強(qiáng)營業(yè)費(fèi)用預(yù)算管理、定期對各類營銷費(fèi)用進(jìn)行審計(jì)等措施來加以控制；質(zhì)量成本主要由預(yù)防成本、鑒定成本以及內(nèi)外部故障損失成本構(gòu)成,可采取制定合適的質(zhì)量標(biāo)準(zhǔn)、研究質(zhì)量成本控制的可能性和主要途徑及開展質(zhì)量成本控制的創(chuàng)新活動(dòng)等措施來加以控制；人力資源成本主要由獲得成本、開發(fā)成本、使用成本、離職成本等構(gòu)成,可采取做好企業(yè)人才的招聘、選拔和錄用安置、加強(qiáng)企業(yè)人才的培訓(xùn)和開發(fā)、對員工的工資和獎(jiǎng)金進(jìn)行有效控制及減少企業(yè)人才流失而產(chǎn)生的成本等措施來加以控制。 以CJ家具公司為案例,分析了該企業(yè)的產(chǎn)品成本控制主要存在成本管理體系不完善,成本核算工作落實(shí)不到位、忽視產(chǎn)品的設(shè)計(jì)成本控制、忽視產(chǎn)品的采購成本控制以及企業(yè)員工流動(dòng)性大等問題,并提出相應(yīng)的控制方案為：完善產(chǎn)品成本管理體系的同時(shí),切實(shí)抓好成本核算工作；提高產(chǎn)品研發(fā)人員的專業(yè)素質(zhì),從根本上控制產(chǎn)品的設(shè)計(jì)成本；制定合理的采購計(jì)劃,加強(qiáng)供應(yīng)商的選擇；制定合理的工資標(biāo)準(zhǔn)和員工績效考核制度,嚴(yán)格控制員工的頻繁流失。
[Abstract]:This paper analyzes and summarizes the present situation and main problems of product cost control in Chinese furniture enterprises, and puts forward some important methods to reduce and control the cost, which are verified by concrete cases. The cost of furniture products mainly includes design cost, purchase cost, processing cost, marketing cost, quality cost and human resource cost. The influence factors such as structure design and decoration design can be controlled by planning target cost, selecting optimal design scheme, shortening product design development cycle and doing well the serialization, standardization and modularization of design stage. Procurement cost is mainly composed of internal cost (management cost) and external cost (procurement cost), which can be controlled by reducing the purchase cost of raw materials and purchasing management cost. The processing cost mainly includes the management of raw and auxiliary material consumption and the influence factors of processing technology, which can be controlled by strengthening the management of raw and auxiliary material consumption and adopting mature processing technology. Marketing costs mainly consist of fixed expenses (including office expenses of marketing agencies, utilities, fixed wages of domestic staff, etc.) and variable costs (including promotion expenses, market construction expenses, sales commission fees, advertising expenses, salary bonuses, etc.), We can adopt reasonable and effective marketing cost strategy, strengthen budget management of operating expenses, audit all kinds of marketing expenses on a regular basis, and control the quality cost mainly by the cost of prevention. To identify the cost components of internal and external failures, we can take some measures to control it, such as establishing appropriate quality standards, studying the possibility and main ways of quality cost control and carrying out innovative activities of quality cost control. The cost of human resources is mainly composed of acquisition cost, development cost, use cost, turnover cost, and so on. We can do a good job of recruiting, selecting and employing enterprise talents, and strengthen the training and development of enterprise talents. To control the employee's salary and bonus effectively and reduce the cost caused by the loss of talents. Taking CJ Furniture Company as an example, this paper analyzes the main problems of product cost control in this enterprise, such as imperfect cost management system, inadequate implementation of cost accounting, and neglect of product design cost control. The problems of product purchasing cost control and large employee mobility are ignored, and the corresponding control schemes are put forward as follows: to perfect the product cost management system, to do a good job of cost accounting, to improve the professional quality of product R & D personnel, and to improve the quality of product R & D personnel. It controls the design cost of the product fundamentally; formulates the reasonable purchase plan, strengthens the supplier's choice; formulates the reasonable salary standard and the employee performance appraisal system, strictly controls the staff frequent loss.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F406.72

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本文編號(hào)：2074211