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论文编号：	11620
作者编号：	2220160764
上传时间：	2020/6/9 22:29:20
中文题目：	GXKS电力设备公司成本费用管控优化研究
英文题目：	Research on Cost Control Optimization of GXKS Power Equipment Company
指导老师：	郝臣
中文关键字：	成本费用；内部控制；预算；优化对策
英文关键字：	cost； internal control； budget； optimization countermeasures
中文摘要：	电力设备行业是我国国家政策重点支持的行业，也是支撑我国国民生活不可替代的行业，该行业的市场整体表现较佳，电力设备行业未来发展前景持续明朗。随着我国电力市场发展的日益成熟，电力设备企业大量涌现，电力设备企业市场主体日渐丰富，随之而来的电力设备行业市场竞争则日渐激烈。企业通过降低生产和经营成本，降低产品的成本，是企业在激烈紧张中获得优势的重要途径。GXKS电力设备公司为一家落户于中关村的高新技术企业，通过对企业的成本和费用控制，进而完善企业内部治理结构，是实现企业内部管理水准提升、保持市场领先优势的重要保障。因此，对电力设备公司进行成本费用管控优化研究具有较强的现实意义。通过对GXKS电力设备公司成本费用管控进行研究，主要得到以下几个结论：第一，公司成本费用管控存在的主要问题是内部职责分工和授权审批制度不明确、公司成本费用预算编制不科学、成本费用执行控制制度不到位、公司成本费用核算不准确、成本费用绩效考核机制不健全；第二，存在成本费用管控问题的原因是成本费用控制意识薄弱、公司治理结构不健全、公司缺乏激励约束机制、内部控制监督体系的建设投入不够；第三，提出公司成本费用管控优化方案，蛀牙包括职责分工和授权审批制度优化对策方面，完善内部职责和岗位分工和构建成本费用开支授权审批制度；成本费用执行控制优化对策方面，要进行成本费用责任的人员和周期分解、进行成本费用执行过程反馈、适时进行成本费用预算调整、严格控制公司费用报销程序；成本费用核算优化对策方面，要对成本费用合理分配和正确归类、明确特殊成本费用明细记账标准、提升员工财务素养；成本费用考核制度优化对策方面，要设置全面的考核体系、制定考核激励制度。
英文摘要：	The electric power equipment industry is the key industry supported by the national policy, and also the irreplaceable industry supporting the national life of our country. The overall market performance of the industry is better, and the future development prospect of the electric power equipment industry continues to be bright. With the development of China's power market, a large number of power equipment enterprises have emerged, and the main market players of power equipment enterprises are increasingly rich. It is an important way for enterprises to gain advantages in intense tension by reducing production and operation costs and product costs. GXKS electric power equipment company is a high-tech enterprise settled in Zhongguancun. It is an important guarantee to improve the internal management level of the enterprise and by controlling the cost and expense of the enterprise and improving the internal governance structure of the enterprise. Therefore, it is of great practical significance to optimize the cost management and control of power equipment companies. Through the research on the cost control of GXKS electric power equipment company, the following conclusions are obtained: first, the main problems in the cost control of the company are unclear internal responsibility division and authorization approval system, unscientific preparation of the company's cost budget, inadequate cost implementation control system, inaccurate cost accounting and cost performance assessment The mechanism is not perfect; second, the reasons for the cost control problems are the weak cost control awareness, the imperfect corporate governance structure, the lack of incentive and restraint mechanism, and the insufficient investment in the construction of internal control and supervision system; third, the paper puts forward the optimization scheme of cost control of the company, including the division of responsibilities and the optimization of the authorization and approval system, to improve the internal duties Responsibility and post division and establishment of cost and expense authorization and approval system; in terms of cost and expense implementation control and optimization countermeasures, personnel and cycle decomposition of cost and expense responsibility, feedback of cost and expense implementation process, timely cost and expense budget adjustment, and strict control of company expense reimbursement procedures should be carried out; in terms of cost and expense accounting optimization countermeasures, reasonable cost and expense should be divided We should set up a comprehensive assessment system and formulate an assessment and incentive system for the optimization of the cost assessment system.
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