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论文编号：	11536
作者编号：	2120172951
上传时间：	2020/4/15 14:31:44
中文题目：	W煤炭企业成本管理标杆研究
英文题目：	Research on Cost Management Benchmark of W Coal Enterprise
指导老师：	王志红
中文关键字：	成本管理；煤炭企业；标杆管理；生产成本
英文关键字：	Cost Management;Coal Enterprise;Benchmarking Management;Production Cost
中文摘要：	随着我国经济的发展，工业水平不断提高，煤炭作为为工业企业提供动力的重要能源，由于其生产与使用会造成一定环境污染，不符合国家绿色可持续发展观，因此国家对煤炭生产企业提出了较高的要求。然而，我国煤炭资源较为分散，煤炭企业多为中小型矿井，多数管理人员综合素质不高，缺乏整体及长远思考能力，只能靠降低利润来执行国家相关政策。会计作为一种企业管理工具，在企业当前的经营管理中，只起到了记录原始数据的作用。而基于标杆的成本管理立足于企业的会计基础，通过设立可学习的标杆企业的方式，将本企业与生产成本有关的财务数据甚至非财务数据与对标企业相对比，以发现可以提高效率、降低成本的生产经营环节。 本文通过对案例公司的生产成本环节进行研究，为其建立基于标杆的成本管理体系，并通过模拟标杆过程帮助企业发现问题，并解决问题。本文在第一部分绪论中探讨了文章的研究背景、研究意义、国内外研究的状况、本文的研究方法以及创新点。第二部分阐述了成本管理、标杆管理以及具体施行在煤炭行业的标杆成本管理的相关理论。第三部分分析了案例公司的基本概况、目前的成本管理方法，并且通过分析该公司目前的盈利状况，引入基于标杆的成本管理的必要性及可行性。第四部分为建立基于案例公司的标杆成本管理体系，介绍了对标企业的基本概况，通过分析对标企业以及本企业的成本构成，并模拟了部分对标过程，发现通过对标能够解决目前该企业成本管理中的弊端。第五部分对如何缩小对标差距提出了具体建议。第六部分提出总结，指出不足并进行了展望。 通过对案例公司的研究发现，对于目前生存发展面临瓶颈的中小型煤炭企业，通过建立基于标杆的成本管理的方式，有助于该类企业通过对比发现自身存在的问题，并通过简单的模仿甚至在模仿的基础上做一些更符合企业实际状况的改动，对于改善企业生产条件、降低成本具有一定的帮助。
英文摘要：	With the development of China's economy and the continuous improvement of industrial level, coal, as an important energy source to provide power for industrial enterprises, Because its production and use will cause certain environmental pollution, which does not conform to the national concept of green sustainable development, the state has put forward higher requirements for coal production enterprises. However, due to the scattered coal resources in China, most coal enterprises are small and medium-sized mines, most of the managers have low comprehensive quality, lack of overall and long-term thinking ability, and can only implement the relevant national policies by reducing profits. Accounting, as a tool of enterprise management, only records the original data in the current management of enterprises. Benchmarking cost management is based on the accounting basis of enterprises. By setting up a learning benchmarking enterprise, the financial data or even non-financial data related to production costs of enterprises are compared with the target enterprises to find out the production and operation links that can improve efficiency and reduce costs. This paper studies the production cost link of the case company, establishes a benchmarking-based cost management system for it, and helps enterprises find problems and solve them by simulating the benchmarking process. In the first part of the introduction, this paper discusses the research background, research significance, research status at home and abroad, research methods and innovation. The second part elaborates the theory of cost management, benchmarking management and benchmarking cost management in coal industry. The third part analyses the basic overview of the case company, the current cost management methods, and through the analysis of the company's current profitability, the necessity and feasibility of introducing benchmarking-based cost management. The fourth part is to establish benchmarking cost management system based on case company. It introduces the basic overview of benchmarking enterprises. By analyzing the cost composition of benchmarking enterprises and their own enterprises, and simulating part of the process of benchmarking, it is found that the drawbacks of current cost management of enterprises can be solved by benchmarking. The fifth part puts forward concrete suggestions on how to narrow the gap between the benchmarks. The sixth part summarizes, points out the shortcomings and prospects. Through the case study, it is found that for the small and medium-sized coal enterprises facing bottlenecks in their survival and development, benchmarking cost management can help them find their own problems through comparison, and make some changes more in line with the actual situation of enterprises through simple imitation or even on the basis of imitation. It is helpful to improve production conditions and reduce costs.
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