基于目标成本法的M公司非标准产品成本控制研究

【作者】 朱嘉；

【导师】 李心合；

【作者基本信息】 南京大学 ， 工商管理（MBA）（专业学位）， 2017， 硕士

【摘要】 随着我国经济进入“新常态”发展阶段,企业间的竞争日趋激烈,人口红利逐渐消失、企业成本增加、资本产出效益降低,对企业的成本控制提出了更高的要求,实施成本控制战略,有效降低成本,提高资本产出效益,成为企业必然的选择,目标成本管理是紧紧围绕企业成本开展活动的管理方法,研究表明目标成本管理是企业实现降本增效的有效手段。非标产品是根据客户的个性化需求订制,自行设计与制造,前期的规划与设计对产品成本有着决定性的作用,而把成本控制的重点由产品生产制造阶段转移至产品前期的规划与设计阶段是目标成本管理的最重要的内涵,这与非标产品成本控制的内在要求相契合,因此实施目标成本管理是非标产品制造企业进行成本控制的有效选择。本文首先梳理了目标成本理论的产生与发展,阐述了目标成本法的内涵与基本内容,研究了非标产品的主要特点和成本控制的重点,以及实施目标成本法在非标产品成本控制中的必要性。文章以M公司为实例,深入分析了 M公司非标产品成本控制现状及存在的主要问题,并且提出了解决现有问题的建议。结合目标成本法相关理论,进一步探讨了目标成本法在M公司非标产品成本控制中的具体实施。本文结合M公司的实际,通过列举的实际案例,对比实施目标成本法前后的利润比较,得出目标成本法应用于非标产品制造企业能有效地降低成本、提高产品质量,进而提高企业效益的结论。同时也指出,M公司在实施目标成本法后仍然存在的几点问题,并提出了需要进一步优化目标成本控制的建议,希望通过本文的研究对非标产品生产企业的成本控制提供一定的参考和借鉴。更多还原

【Abstract】 Alongwith the development of China’s economy entering the "New Normal"stage,the demographic dividend disappears gradually,the cost of the enterprise is higher,the output efficiency of capital is lower and the competition between enterprises is becoming more and more intense.These changes request higher to the cost control of the enterprise.To implement the total cost control strategy,and lower the cost,and improve the output efficiency of the capital,is becoming the inevitable choice.Objective cost management is the unity of objective management and cost management,objective cost management is an effective means to achieve higher output efficiency of capital.Non-standard equipment is customized according to the individual needs of customers,pre-planning and pre-designing has a decisive role on the produce cost,and the main spirit of target costing is to focus on cost control from the product manufacturing phase transfer to the pre-planning and pre-designing phase,which corresponds to the requirements of non-standard equipment,thus implementing target costing is the best choice for the cost control of non-standard equipment.This paper firstly combed the emergence and development of the theory of cost management and target costing,then this paper expounds the connotation and the basic content of target costing studied the main characteristics of non-standard equipment and the key of cost control,and the necessity of implement the objective cost control of non-standard equipment.Based on M company as an example,this paper analysed present situation and main problems of cost control of M company,and probed the implementation of target costing on the non-standard equipment in M company,according to the practice of M company,putted forward the contain that to implement target costing could lower the product cost and improve the product quality,Hope that through the research,this thesis could provide a certain reference to the cost control of the non-standard equipment enterprise.更多还原