A公司高分子弹性元件产品全过程成本管控系统优化研究

发布时间：2018-06-05 17:52

本文选题：全过程 + 成本管控　；参考：《湘潭大学》2013年硕士论文

【摘要】：企业对产品成本进行有效的管理和控制是实现降本增效和利润最大化目标的重要途径，而建立完善的成本管控系统是实现成本有效管理和提高市场竞争力的根本保障。本文对成本管控的国内外研究进行了回顾和梳理，细叙了全过程成本管控的内容和流程，提出产品生命周期成本控制与供应链成本控制是构成全过程成本控制系统的两大基石体系。本文以A公司高分子弹性元件产品成本控制作为研究对象，首先对A公司发展现状和产品发展态势进行分析，指出内外部环境变化对A公司高分子弹性元件产品全过程成本管控形成新的挑战。然后对于目前高分子弹性元件产品全过程成本控制中存在的问题和原因进行了深入的研究，认为A公司弹性元件产品存在全过程成本控制意识不强、成本控制配套机制不健全、成本事前控制预防不足、生产采购等成本事中控制环节遭遇瓶颈、现有管理信息系统无法实现成本控制动态调整、成本控制后期激励与考核不到位等成本管控方面问题。针对上述A公司成本控制相关问题，本文在确立全过程成本管控系统优化基本原则及优化目标基础上，提出要从加强成本控制目标责任制的建设、建立健全全面风险预警机制、完善信息平台建立成本动态调整机制、建立成本绩效考核机制等四方面进行全过程成本管控系统优化的制度设计；并提出了降低开发成本、降低采购成本、减少生产浪费、降低物流成本、降低营销成本、降低人工成本、降低管理费用、降低财务费用等八个方面对全过程成本管控系统优化的主要内容。为保障全过程成本管控系统有效实施，本文提出构建良好的成本管控组织保障和环境，建立标准工作指引和备查数据库，，完善内部价格转移机制和建立专门的成本管控委员会等方法，进一步支持和推动A公司全过程成本管控系统的全面优化。本文关于全过程成本管控优化方案是建立在已有的相关数据和企业实际基础之上的，该成本控制优化方案具有可行性，丰富了目前国内制造业成本管理的研究领域，希望能为今后同行业公司或者同类型产品的成本管控提供有益的借鉴。
[Abstract]:The effective management and control of the cost of the product is an important way to achieve the goal of reducing the cost and increasing the profit and maximizing the profit. And the establishment of a perfect cost control system is the fundamental guarantee for the effective management of cost and the improvement of the market competitiveness. This paper reviews and combs the domestic and foreign research on cost control and studies the whole process. The content and process of cost control, it is put forward that product life cycle cost control and supply chain cost control constitute the two cornerstones of the whole process cost control system.
In this paper, the product cost control of A high polymer elastic component is studied. First, the development status and product development trend of A company are analyzed. It is pointed out that the internal and external environment changes have formed a new challenge to the whole process cost control of the high polymer elastic component products of A company. The problems and reasons in this control are studied in depth. It is considered that the A company's elastic component products are not aware of the full process cost control, the cost control supporting mechanism is not sound, the cost control prevention is insufficient, the control links in the production procurement and so on are encountered in the bottle neck, and the existing management information system can not achieve the cost control. Cost control problems such as dynamic adjustment, cost control, late incentive and assessment are not in place.
In view of the problems related to the cost control of A company, based on the establishment of the basic principles and optimization objectives of the whole process cost control system, this paper proposes to strengthen the construction of the cost control target responsibility system, establish and improve the comprehensive risk early warning mechanism, perfect the information platform to establish the dynamic adjustment mechanism of the cost, and establish the cost performance evaluation machine. The system design for the optimization of the whole process cost control system is carried out in four aspects, and the main contents of the eight aspects: reducing the cost of development, reducing the cost of the production, reducing the waste of production, reducing the cost of logistics, reducing the cost of marketing, reducing the cost of labor, reducing the cost of management and reducing the cost of the finance. In order to ensure the effective implementation of the cost management and control system in the whole process, this paper proposes to build a good organization guarantee and environment for cost control and management, establish standard work guidance and database, improve the internal price transfer mechanism and establish a special cost control committee, and further support and promote the whole process cost control system of A company. Overall optimization.
In this paper, the whole process cost control optimization scheme is based on the existing related data and the practical basis of the enterprise. The cost control optimization scheme is feasible, enriches the research field of the cost management of domestic manufacturing industry at present, and hopes to provide a useful loan for the cost management of the same industry company or the same type of product in the future. Learn from.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F270.7;F426

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