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论文编号：	1140
作者编号：	2220070589
上传时间：	2009/6/9 23:39:46
中文题目：	持续改善在预算成本控制中的应用
英文题目：	The Research of Application of
指导老师：	刘志远
中文关键字：	成本控制;持续改善;预算>
英文关键字：	Cost Control; Continuous Impro
中文摘要：	近年来，随着科学技术的进步和经济全球化的发展，企业竞争越来越激烈，成本控制作为财务部门的重要工作之一，一直是备受管理高层关注的项目，也是国内外研究的主要课题。不同的企业根据其特性选择不同的成本计算方法和成本控制手段。本文主要介绍全面预算的成本控制，如何进行日常成本费用的控制和利润的提高。 本文引入持续改善理论解决传统预算控制中的一系列问题。持续改善理论,即KAIZEN，是近年流行的先进的管理思想，基本理论是通过查找和消除生产过程中的各种各样的浪费现象达到彻底降低成本的目的，大大促进了日本工业的飞速发展。因此我们通过在天津电装电子有限公司（TDE）的实际案例说明在预算成本控制当中，如何应用持续改善的思想，达到成本控制的目的。主要分四个部门来说明。 第一部分详细论述企业预算成本控制的理论，特别说明了在大型的企业集团中全面预算下的成本控制模式的发展与所出现的问题。 第二部分详细说明了持续改善的概念、发展以及内容；说明在预算成本控制模式中的应用流程。 第三部分说明天津电装电子有限公司（TDE）概况，说明TDE的组织架构，企业预算的编制状况和成本控制的现状。在预算的编制中，如何应用持续改善的思想提高预算的准确度，建立完善的预算管理体系。 第四部分以天津天津电装电子有限公司（TDE）为例，如何在持续改善的思想下成立改善小组，带动企业的全体员工一起投入到成本降低和成本控制的活动中；针对单个产品的利润状况进行分析，如何开展成本改善，逐步改善企业的利润状况。最终实现预算的目标。 第五部分主要总结天津电装电子有限公司应用持续改善思想后的状况分析，以及需要改善的部分。
英文摘要：	In recent years, along with the advance of science and technology and the development of economic globalization, the enterprise competition was getting more and more intense. The cost control, as one of Finance department's important works, has been receives the management high-level attention. It is also the main topic of domestic and foreign research. Different cost calculation and the cost control method was selected based on different enterprise. This article mainly introduce budget cost control, how to carries on the daily cost control and the profit enhancement. This article introduces the theory of continuous improvement to solve a series of problems in tradition budgetary control. The continuous improvement theory, Kaizen is the popular advanced management concept in recent years. The elementary theory is to achieve the goal of reducing the cost through finding and eliminating various waste phenomenon in the production process, which had promoted Japanese industry development greatly. Therefore we want through the actual case of Tianjin Denso Electron Limited Corporation (TDE) to explain how to apply the continuous improvement theory in budget cost control, to achieve the cost goal. Mainly divides four departments to explain. The first part elaborates the theory of budget cost control method in detail; specially explain development and problem appeared of the cost control module based on the total budget in the large group enterprise group. The second part explains continuous improvement theory in detail, including the concept, development history as well as content; explain the application flow in budgeted cost control. The third part explains the Tianjin Denso Electron Limited Corporation (TDE), shows the general situation, organization construction, the status of business budget and cost control. It also explains how to use the idea of continuous improvement to improve the accuracy of budget, and how to establish perfect budget management system in budgeting. The fourth part take the Tianjin Denso Electron Limited Corporation (TDE) as an example to explain based on continuous improvement theory, how to form the activity groups, and then lead enterprise's all staffs to contribute together into cost reduction and cost control activity; and how to develop the cost improvement activity and improves enterprise's profit condition gradually after analyzing the profit status for a single product. Finally the activity consequence leads to the budget target. The fifth part mainly summarizes the consequence of the using of the continuous improvement theory in Tianjin Denso Electron Limited Corporation (TDE), analyze the status and discuss the parts need to be improved in TDE.
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