【作者】 董涛；

【导师】 张悦；

【作者基本信息】 沈阳理工大学 ， 工商管理（专业学位）， 2020， 硕士

【摘要】 随着市场经济化的不断发展,市场竞争愈加激烈,使得越来越多的企业把关注的焦点放在成本之上,期望通过成本控制获得市场竞争优势,这种竞争激励逐步演变成为企业成本管理的竞争。企业为了获得竞争优势,需要迫切引入新的成本管理模式,因为传统的成本管理已不能适应经济环境的竞争变化。因此,企业需要通过进行成本管理方法的提高和有效控制,使企业在竞争激烈的现有市场情况下,为企业的持续发展创造优势。随着改革开放的深入,国有电缆企业几乎都转制民营或倒闭,而电缆行业肩负着民族工业发展的重任。电缆行业的发展过程中,企业成本的控制能有效对企业的经济利益带来良好的发展。电缆企业在技术、管理、资金、设备、物流等方面均有自身发展的特点,如何把握这些特点并针对FS电缆厂自身发展现状来进行分析,是本文分析和探索企业成本管理有效发展途径的目的。本文通过论述电缆行业现状,结合FS电缆厂的发展历程,分析其现有经营管理情况,结合成本及成本管理的方法和理论,对FS电缆厂的成本进行多角度分析,包括企业的竞争环境、成本动因、成本管理现状等。通过文献综述、调查分析、案例分析等多个方法对企业的成本管理问题进行针对性的分析。企业的组织结构、信息化建设、全面成本管理体系及成本管理的责任考核制度的建设需要结合到企业的现代化成本管理之中。企业需要拓展管理视野,构建完善的管理体系,本文提出主要建议和对策,能对FS电缆厂的成本管理有效控制得到指导性的意义。更多还原

【Abstract】 With the continuous development of market economy,the market competition is becoming more and more intensive,which makes more and more enterprises focus on the cost and expect to obtain the market competitive advantage through cost control.This kind of competitive motivation gradually evolves into the competition of enterprise cost management.In order to obtain competitive advantage,enterprises need to introduce a new cost management model urgently,because the traditional cost management can no longer adapt to the competitive changes of the economic environment.Therefore,enterprises need to improve and effectively control the cost management methods,in order to create advantages for the sustainable development of enterprises under the condition of fierce competition in the existing market.With the deepening of reform and opening up policy,almost all state-owned cable enterprises are transmitted into private or be closed down,and the cable industry holds up the important task of the development of national industry.In the development of cable industry,the control of enterprise cost can effectively bring good development to the economic interests of enterprises.Cable enterprises have their own development characteristics in technology,management,capital,equipment,logistics and so on.How to grasp these characteristics and analyze the present situation of FS cable factory is the purpose of this paper to analyze and explore the effective development way of enterprise cost management.This paper discusses the present situation of cable industry,analyzes the existing operation and management condition of FS cable factory,and analyzes the cost of FS cable factory from many angles,including the competitive environment,cost driver,cost management status and so on,combined with the methods and theories of cost and cost management.Through literature review,investigation and analysis,case analysis and other methods to analyze the cost management of enterprises.The organizational structure,information construction,total cost management system and responsibility assessment system of cost management need to be combined with the modern cost management of enterprises.Enterprises need to expand their management views and construct a perfect management system.This paper puts forward the main suggestions and countermeasures,which can effectively control the cost management of FS cable factory.更多还原