企业成本管理理论框架构建研究

发布时间：2018-05-29 20:54

本文选题：企业成本管理理论 + 逻辑关系　；参考：《哈尔滨商业大学》2013年硕士论文

【摘要】：当前,学术界对企业成本管理理论的研究取得了可喜成果,形成了作业成本管理、标准成本管理等影响深远的成本管理理论。但是,从总体看,对企业成本管理理论框架的研究相对滞后,即目前对成本管理理论的研究主要关注于方法理论、基础概念的研究,并未形成系统化的框架体系。介于此,对企业成本管理理论框架构建进行研究。首先,通过研究成本的概念、本质揭示出了企业成本管理、成本管理理论及成本管理理论框架的内涵,为后文的研究奠定了概念基础。其次,分析总结了支撑本文研究的相关理论,包括交易成本理论、成本收益理论、组织管理理论、系统管理理论等。然后,对国内外企业成本管理理论研究的发展历程进行梳理。国外企业成本管理理论研究主要经历了萌芽期、发展期、形成期和展望期四个阶段,每一阶段的研究都体现出了当时成本管理环境的特征,产生了具有一定影响的成本管理理论。而我国学者开始企业成本管理理论研究相对较晚,但是发展速度较快,主要分为萌芽期、思考期和引入创新期,每一时期研究的关注点都有所不同。继而,对我国企业成本管理理论进行实证分析,运用情报学研究中的文献计量统计方法,包括时间分布分析、高频关键词分析、共词——聚类分析等分析方法,对所选取的187篇文章及1492个关键词进行量化分析,总结山当前我国企业成本管理理论研究过程中存在的问题。在此基础上,构建了企业成本管理理论框架,该框架以成本管理环境为逻辑起点,成本管理目标为导向,成本管理各环节实践活动为线索。该理论框架包括成本管理基本理论、方法理论、应用理论、观念理论、发展理论和前沿理论。其中基本理论是理论框架的基础,方法理论和应用理论是主体,观念理论和发展理论是重要组成,前沿理论是扩展。采用归纳和总结,演绎和推理以及实证方法对企业成本管理理论进行研究。在前人研究成果之上,梳理了企业成本管理理论的逻辑关系,以及理论框架中各种理论体系的结构,并创造性地尝试着构建企业成本管理理论框架,进一步完善了企业成本管理理论,使其更加科学系统,为以后成本管理的理论研究贡献自己的微薄之力。
[Abstract]:At present, the academic circle has made a gratifying achievement in the study of the theory of enterprise cost management, which has formed a far-reaching cost management theory, such as activity-based cost management and standard cost management. However, from the general view, the research on the theoretical framework of enterprise cost management is lagging behind, that is, the research on cost management theory is mainly concerned with the method theory, The study of basic concepts has not formed a systematic framework.
First, through the study of the concept of cost, it reveals the connotation of enterprise cost management, cost management theory and cost management theory framework, which lays a conceptual foundation for the later study. Secondly, it analyzes and summarizes the related theories supporting this study, including transaction cost theory, cost and benefit theory, organization management theory, system management. Theory and so on.
Then, it combs the development course of the research on the theory of cost management at home and abroad. The research on the cost management theory of foreign enterprises mainly experiences four stages of germination period, development period, formation period and prospect period. The research of each stage embodies the characteristics of the cost management environment at that time, and produces a cost management theory with certain influence. On the other hand, Chinese scholars have begun to study the theory of enterprise cost management relatively late, but the development speed is fast, mainly divided into the germination period, the thinking period and the introduction of the innovation period, and the attention of each period is different.
Then, this paper makes an empirical analysis on the theory of enterprise cost management in China, and uses the methods of bibliometrics and statistics in the research of information science, including the analysis of time distribution, high frequency key words analysis, and cluster analysis, and quantifies the 187 selected articles and 1492 key words, and sums up the cost management of the enterprises in our country at present. The problems in the process of theory research.
On this basis, the theoretical framework of enterprise cost management is constructed, which takes the cost management environment as the logical starting point, the target of cost management, and the practice activities of each link in cost management as the clue. The theoretical framework includes the basic theory of cost management, method theory, application theory, concept theory, development theory and frontier theory. Theory is the basis of theoretical framework. Methodology theory and applied theory are the main body. Conceptual theory and development theory are important components, and frontier theories are extensions.
The theory of enterprise cost management is studied by induction, deduction, deduction and reasoning as well as empirical methods. On the basis of previous research results, the logical relationship of the theory of enterprise cost management is combed, and the structure of various theoretical systems in the theoretical framework is made, and the theoretical framework of enterprise cost management is creatively constructed and further perfected. The theory of enterprise cost management makes it more scientific and systematic, and contributes to the theoretical research of cost management in the future.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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