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论文编号：	11074
作者编号：	2320170815
上传时间：	2019/12/5 16:26:38
中文题目：	B工艺品公司基于目标成本法的成本计划构建研究
英文题目：	Study on the Construction of Cost Plan of Craft Company B Based on Target Cost Method
指导老师：	边泓
中文关键字：	成本计划；目标成本法；香港联交所上市要求
英文关键字：	Cost plan; Target cost method; Listing requirements of Hong Kong Stock Exchange
中文摘要：	随着我国宏观经济体制改革的逐渐深入和市场经济的高速发展，越来越多的企业参与到市场竞争中来，然而，优秀的企业在发展过程中总会遭遇资金瓶颈，融资困难的情况，他们渴望能有更丰富资本帮助推动企业发展，更快地整合资源，所以借助上市平台搭建融资渠道成为中大型企业发展的优先选择之一。B公司作为非物质文化遗产的工艺品制造的传承公司，跟随市场前进的脚步，寻求扩大发展的机会，从而引进了战略投资者，启动香港联交所主板上市计划。本论文通过对比分析上市财务指标要求发现，B公司现有的财务数据不足以达到上市标准。因而，论证分析后认为基于目标成本法的成本计划构建研究具有必要性，压缩不必要的成本支出，关注利润增长。B公司成本计划的构建研究，充分运用了目标成本法，立足于达成目标利润，通过目标成本的管理控制，对成本计划进行规范化、系统化、规模化地设计，并提出了全员参与理念，各部门积极配合的保障措施。首先，基于企业现状的分析，通过调研活动来发现成本存在的缺陷。其次，运用目标成本法来对企业成本计划进行设计，通过定性分析与定量分析想结合的方式，进行成本核算，得出目标成本的具体数据，同时依据理论数据进行预期拟实现的财务业绩效果，确认实现该成本计划数据可以实现企业发展战略目标。最后，公司立足于现有成本缺陷的弥补和成本计划下目标成本的达成，对各职能部门提出针对性的成本计划实施措施。并且，高层管理者对未来可能出现的环境条件进行合理预期，保证成本计划得到科学的决策。此外，企业还需要在执行成本计划的过程中，不断改善成本计划，做好优化措施。 本文中B公司作为上市规划道路上的企业，基于目标成本法设计成本计划，从而优化、改善成本管理水平，这对于国内外企业进行成本管理和目标成本法的实践，和更多学者的相关理论研究，都具有一定的积极作用。
英文摘要：	With the gradual deepening of China's macroeconomic system reform and the rapid development of market economy, more and more enterprises participate in the market competition. However, excellent enterprises always encounter capital bottlenecks and financing difficulties in the process of development. They are eager to have more capital to help promote the development of enterprises and integrate resources more quickly. Therefore, using the listed platform to build financing channels has become one of the priority choices for the development of large and medium-sized enterprises. As the inheritance company of intangible cultural heritage crafts manufacturing, Company B follows the pace of market progress and seeks to expand development opportunities, thus introducing strategic investors and launching the Stock Exchange Main Board Listing Scheme. Through comparative analysis of the requirements of listed financial indicators, this paper finds that the existing financial data of company B is not enough to meet the listing standards. Therefore, after demonstration and analysis, it is necessary to study the construction of cost plan based on target cost method, compress unnecessary cost expenditure and pay attention to profit growth. The research on the construction of company B's cost plan makes full use of the target cost method, bases on achieving the target profit, designs the cost plan in a standardized, systematic and large-scale way through the management control of the target cost, and puts forward the guarantee measures of full participation and active cooperation of all departments. First of all, finding the defects of the cost through the research activities, based on the analysis of the current situation of the enterprise. Secondly, the target cost method is used to design the cost plan of the enterprise. Through the combination of qualitative analysis and quantitative analysis, the cost accounting is carried out, and the specific data of the target cost is obtained. At the same time, the expected financial performance effect is carried out according to the theoretical data so as to ensure the realization of the cost plan data can achieve the strategic goal of the enterprise development. Finally, based on the remedy of the existing cost defects and the achievement of the target cost under the cost plan, the company puts forward targeted cost plan implementation measures for each functional department. In addition, the senior managers make reasonable expectation for the possible environmental conditions in the future so as to ensure that the cost plan can be made scientifically. Furthermore, in the process of implementing the cost plan, enterprises need to improve the cost plan continuously and take optimization measures. In this paper, company B, as an enterprise on the way of listing planning, designs a cost plan based on the target cost method, so as to optimize and improve the level of cost management, which has a certain positive effect on the practice of cost management and target cost method in domestic and foreign enterprises, and on the related theoretical research of more scholars.
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