经营成本的因素分析及控制

【作者】 陈莹；

【导师】 陈卫萍；

【作者基本信息】 昆明理工大学 ， 会计学， 2009， 硕士

【摘要】 面对近年来种种新形势的出现,中国的制造企业已经步入了高成本时代,目前的综合经济环境决定了中国许多行业难以向下游传导成本压力,其利润空间被压缩,在开源不足的情况下,成本控制显得异常重要。有效的成本控制是企业在激烈的市场竞争中成功与否的基本要素,但成本控制绝对不仅仅是单纯的压缩成本,需要建立起科学合理的成本分析与控制系统,让企业的管理者清楚地掌握公司的成本构成、盈利情况和正确的决策方向。本文在成本分析及控制的理论基础上,提出了将标准成本管理、目标成本管理与作业成本管理相结合和成本预算管理与作业成本管理相结合的理论研究思想。本论文以某A钢铁制造企业为例,在分析其基本经营状况和财务系统的基础上,详细论述了构成经营成本的几大要素,分项研究了成本的差异构成和原因,结合A企业的实际情况着重分析了直接材料、直接人工、制造费用以及销售费用的控制,特别是在制造费用的控制中将作业成本法与标准成本法联系在一起,寻求降低未利用作业能力或未利用作业能力成本的方法。本篇论文共分为七个部分：第一部分：绪论。介绍了论文选题的背景以及现代成本管理理论的发展,并且分析了传统成本管理的主要分体和现代成本管理的立足点。第二部分：论文的理论基础和研究内容。介绍了经营成本分析的内容以及本文运用的成本控制方法。第三部分：某A钢铁制造企业的成本控制及分析。举例分析了某钢铁企业选用的成本控制方法。第四部分：A企业直接材料的成本分析和控制。主要对原材料的差异进行了分析以及介绍了对原材料进行控制的方法。第五部分：A企业直接人工的成本分析和控制。主要对直接人工的差异进行了分析以及介绍了对直接人工进行控制的方法。第六部分：A企业制造费用以及销售费用的分析及控制。主要介绍了制造企业如何运用作业成本法对制造费用进行分析及控制,以及如何对销售费用进行控制。第七部分：结论。陈列本文创新观点,对全文进行总结。本文的创新之处在于提出标准成本法、目标成本法与作业成本管理法相结合,以及将预算管理与成本控制相结合的理论研究思想,针对A企业的实际情况提出了一些具有研究价值的的成本控制及分析方法。更多还原

【Abstract】 Faced the emergence of these new circumstances in recent years, Chinese manufacturing enterprises have entered the high-cost era. In the current overall economic environment, many Chinese industries find it difficult to transmit pressures from upstream to downstream. Profits of Chinese industries have been compressed. In the lack of open-source cases, the cost controls are quite important. Effective cost control is the basic elements of success of the enterprise which is in the fierce market competition. However, the absolute cost control is not just a simple compression costs, it need to establish a scientific and rational cost analysis and control system that allows the managers of enterprise a clear grasp the company’s cost structure, profitability, and the right policy direction. In this paper, I will write that the theoretical cost analysis and control based on the proposed standard cost management, target cost management and operational cost management and cost combination of budget management and operational cost management thinking of a combination of theoretical research. This paper has an example for A steel manufacturing company, and give you the analysis of their basic operations and financial systems, based on the costs of doing business are discussed in detail several major elements, sub-study differences in composition and cost reasons. The combination of A company focus on analysis of actual direct materials, direct labor, manufacturing overhead and sales costs under control, especially in the manufacturing costs of control will be activity-based costing and standard cost method linked to seek to reduce operational capability or utilization of unused capacity to work costs. This paper is divided into seven parts:PartⅠ:Introduction. It is introduced the topics of the background papers, as well as the development of the theory of modern cost management and analysis of the main points of traditional cost management body and a modern footing. PartⅡ:Theoretical basis and research content of paper. It describes the analysis of the contents of the operating costs, as well as the use of this method of cost control. PartⅢ:Control and analysis of A steel manufacturing enterprise cost. It takes an instance to analysis of the cost of a steel enterprises use control methods.PartⅣ:Analysis and control of direct materials cost of A company. It mainly on an analysis of differences in raw materials, and describes the methods of control of raw materials.PartⅤ:Analysis and control of direct labor cost of A company. It mainly to differences in direct labor were analyzed as well as the introduction of direct manual control methods.PartⅥ:Analysis and control A company manufacturing costs and cost of sales. It mainly introduces the manufacturers how to use activity-based costing analysis of the manufacturing costs and control, and how to control the cost of sales. PartⅦ:Conclusion. It writes that innovative ideas on display and a summary of the full text.Innovations of this paper is to propose a standard cost method, target costing method and operating cost management of combination, as well as budget management and cost control will be a combination of ideological and theoretical research. This paper is aimed at the actual situation of enterprises A company number of research value with the cost of control and analysis.更多还原