【作者】 门峰；

【导师】 刘子先；

【作者基本信息】 天津大学 ， 工业工程， 2006， 硕士

【摘要】 本文从企业系统的角度研究钢铁企业的成本管理,针对目前钢铁企业在成本管理实际应用中面临的问题,根据钢铁生产过程成本发生的特点,结合标杆管理的理论方法,在战略成本管理、作业成本管理等现有成本管理理论的基础上,提出了基于标杆管理的钢铁企业成本管理模式,为促进钢铁企业标杆管理活动与成本管理活动相结合、改善和提高企业的成本管理水平提供指导。主要研究成果如下:第一、本文总结了钢铁企业成本管理现状,分析了目前钢铁企业成本管理存在的主要问题,并针对这些问题提出了与之相适应的成本管理的方法体系及具体内容。第二、介绍了标杆管理的基本原理,包括标杆管理的涵义、作用、层次和一般步骤。总结了标杆管理在钢铁企业成本管理中的应用情况,提出了基于标杆管理的钢铁企业成本管理模式的框架,从战略层和战术层的角度概括阐述了基于标杆管理的钢铁企业成本管理模式的基本内容。第三、阐述了战略成本管理的基本概念,探讨了基于标杆管理的战略成本管理研究的主要内容,从成本管理的战略层面提出了战略成本标杆管理的方法体系。第四、阐述了作业成本管理的基本概念及其与战略成本管理的关系,探讨了基于标杆管理的作业成本管理的主要内容,从成本管理的作业层面提出了作业成本标杆管理的方法体系,并有针对性的提出了基于DEA模型的作业成本标杆管理的评价方法。第五、结合天钢集团炼钢厂成本管理工作的实际情况,将本文研究的成本管理模式与方法体系应用于该企业的成本管理工作,以验证和支持本文的研究。更多还原

【Abstract】 The paper studies the cost management of the iron and steel enterprises from the point of the whole enterprise. Based on the analyses of the current problems of the theory and application of cost management in the iron and steel enterprises, it studies the characteristics of the cost management in the iron and steel enterprises, and associates with cost management theories such as SCM and ABCM to present the cost management in the iron and steel enterprises based on benchmarking, which will enhance the benchmarking and the cost management and provide the guidance to improve the cost management in the iron and steel enterprises.The major research results include the followings:First, the paper concludes the cost management of the iron and steel enterprises, analyses the major problems in the cost management, and put forward the methods and theories on the problemsSecond, the paper presents the basic theories of the benchmarking, concludes the implementation of the benchmarking in iron and steel enterprises presents the cost management model in iron and steel enterprises based on benchmarking and elaborates the main content of the new cost management model from the strategic level and the tactical level.Third, the paper elucidates the basic concept of the SCM, discuss the main content of the SCM based on benchmarking and present the strategy cost benchmarking management.Fourth, the paper elucidates the basic concept of the ABCM and the relation of the SCM, discuss the main content of the ABCM based on benchmarking, present the activity-based cost benchmarking management, and provide the appraisal method of the activity-based cost benchmarking management based on DEA model.At last, it studies the cost management of some iron and steel company and implements the theory and method of the paper in the empirical study on the company to support the study results.更多还原