【作者】 温秋鹏；

【导师】 韩洪云；

【作者基本信息】 西安建筑科技大学 ， 会计学， 2007， 硕士

【摘要】 目前，全球性的竞争非常激烈，给现代企业的发展带来了全方位的挑战。对于我国装备制造企业来说，更是提出了严峻的挑战。如何增强自身的竞争能力、如何取得全球竞争的胜利、如何实现企业的长期价值最大化、获得长远利益，是每一个装备制造企业必然面对的严峻课题。竞争环境质的变化要求企业成本控制必须密切配合企业的长期竞争战略。为了实现长期竞争战略，就必须建立一套相适应的成本控制系统。该系统要以企业战略目标作为控制方向、以更加合理的评价方法作为激励手段。在目标的制定上既要关注生产过程，还要考虑开发与设计、售后服务等环节，既重视与上游供应商的联系，也重视与下游客户、经销商的联结，从而制定出更加科学、合理的目标，作为企业控制的方向。在激励手段上既要对以前的工作业绩给予奖惩，同时还要使其奖惩更能够影响到未来的工作业绩。本文以目标成本规划理论下的成本控制系统为基础，借鉴战略成本管理理论、成本控制理论、EVA理论，结合我国装备制造企业成本管理的实际，着重从产品目标成本的确定、产品目标成本的分解落实、产品目标成本的绩效考核三方面进行研究、设计出全新的成本控制系统、并赋予其全新的思想和内容，力争在成本控制技术创新方面有所贡献。重点探讨了利用EVA确定产品成本目标、借用目标成本规划技术分解目标成本，以及借鉴EVA红利计划设计成本控制绩效考核体系等三方面。最后形成一个全新的战略成本控制系统，使得企业的成本控制更具战略性、合理性、和可操作性，最终达到企业价值最大化的目的，符合企业动态的、长远的发展目标，实现企业的长期的竞争优势。同时，把新的成本控制系统实际运用于陕西鼓风机集团公司(陕鼓)，以验证系统的适用性和有效性。论文共分三部分：第一部分为基础理论部分，包括第一章和第二章；第二部分是第三章的内容，它是论文研究创新的核心部分，从产品目标成本的确定、产品目标成本的分解与落实、产品目标成本的绩效考核三方面来分析研究；最后一部分，结合实际情况进案例行分析，并给出总结。更多还原

【Abstract】 The intense global competition gives rise to the challenges for the enterprises, especially the equip manufacturing enterprise. How to improve the ability of competitions how to achieve the success of global competition、how to fulfill the max value of enterprise, are all the challenges for every equip manufacturing enterprise.The change of the quality of the competitive environment requires the cost control system, which should be helpful to the long-time competitive strategies of enterprise. To fulfill the long-time competitive strategies, enterprise must form a suitable cost control system that includes a scientific aim and a reasonable tool of evaluating. On the making aim ,not only should it focus on the course of production, but also the courses of researching、designing、after-sale service; Meanwhile, pay attention to keeping contact with the supply enterprises, uniting the customers and the distributor, which are helpful to make a more scientific and more reasonable aim for the enterprise. On choosing the methods of the inspiring, that can reward or punish the past work, but also it can infect the future work.Based on the system of target cost planning、theory of the strategy cost management、theory of the cost control、theory of the target cost planning、theory of economic value-added(EVA)、the current situation of cost management of equip manufacturing enterprise, this thesis puts much attention to the decision of product target cost、the dismantling of product target cost and the examining of the product target cost. With the result of research, this thesis designs a new cost control system, brings out some new thinking and contains, and urges to have some innovations in the methods of cost control. The important research of this thesis has three points: deciding the product target cost with EVA, dismantling the product target cost with target cost planning, and designing a checking system of cost control with the EVA profit plan. Finally, it creates a new system of strategy cost control, which makes the cost control more strategic, more reasonable, and more operative, eventually get the max value of enterprise, suitable for the dynamic and long-time aim of enterprise, fulfill the long-time competitive advantages. At last, this thesis puts the new system of cost control to use in Shaan Xi Blower Group co. ltd (Shaan Gu), verifying the applicability and the validity of the new system of cost control.This thesis includes three parts: in the first part, including two chapters, we introduce briefly the theories used in this thesis; in the second part, including the third chapter, this part is the core part of this thesis, we study progressively from the following stages: Deciding product target cost、dismantling product target cost、examining the result of cost control; In the last part, we summarize the effectiveness of the system of cost control in example.更多还原