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论文编号：	12289
作者编号：	2120183089
上传时间：	2021/3/4 0:02:34
中文题目：	H公司成本管理改进研究
英文题目：	Research on cost management improvement of H Company
指导老师：	刘志远 高玉章
中文关键字：	目标成本管理；成本控制；制造业；对标管理
英文关键字：	Target Cost Control; Cost Management; Manufacturing Industry; Bench-marking
中文摘要：	近年来受到国家政策的影响，我国的运动市场飞速发展，但与此同时其竞争也空前激烈，各大运动品牌面临着极大的竞争压力如果不谨慎对待就可能被市场所淘汰，因此如何在市场中增加产品的竞争力，满足更多消费者的需求，从而在激烈竞争的市场中赢得一席之地成为了各大运动品牌的当务之急。而要想在商品同质化较为严重的市场中增强产品的竞争力，企业在保证质量的同时必须合理地降低成本，所以实施成本控制就成了必经之路。 本文在介绍了成本的概念后，引入了成本管理的相关理论，并对成本管理的目标进行了说明，之后重点阐述了目标成本管理的相关理论，相对于先前制造业普遍使用的重点关注生产阶段成本的成本管理模式，目标成本管理将成本管理的重点前移到产品的设计阶段，并更加注重对产品成本产生的各个阶段实施成本管理。除此之外本文还引入了对标管理的思想，并对其进行了具体的介绍，希望在后文对研究对象进行分析时，通过与其他企业对标找出其成本管理存在的不足。 在后续的研究中，本文选取H公司对其成本控制现状进行了详细地描述，并且通过与竞争对手Z公司进行对标，找出目前H公司存在的成本管理问题，并就问题产生的原因进行了说明，在此基础上，本文作者为H公司设计了一套目标成本管理体系。该体系从成本企划开始，首先根据市场调研结合本公司自身情况制定了目标成本，通过对目标成本分析，可以发现，若想要达到目标成本需要重点降低设计费用、模具制造费用和直接材料费用等相关成本。在此基础上本文对产品采购、生产、营销、事后结算等各个阶段的成本控制提出改进措施和对策，为目标成本管理体系的顺利运行提供了保障。最后，本文还对目标成本管理体系的可能成果进行了预测。 本文通过对H公司的成本管理现状进行分析，应用目标成本管理理论，为其设计了适应其公司发展情况的成本管理体系，除了可以加强对H公司成本的管理外，还可以在其他运动品牌改进自身成本管理模式时提供参考。
英文摘要：	Under the influence of Chinese policies, national sports market has developed exponentially in recent years. The ensuing industry competition continues to intensify, and various sports brands are inevitably confronting a reshuffle of the industry and the survival of the fittest. The survival and sustainable development of enterprises has become the most critical issue for these brands. In order to maintain core competitiveness in a mature market, companies must demonstrate excellent profitability, therefore, the implementation of cost control will become the optimal choice. This thesis will draw on the concept of target cost management, and introduce the related theories of cost control. Moreover, the relevant theories of target cost management are particularly emphasized in the following chapter. Compared with traditional cost control methods, target cost control completely combines pre-control, in-process control and post-event control. Also, target cost control emphasizes pre-control, and conducts full-process analysis on the costs. In addition, it also introduces the concept of benchmarking management. And then, the functions of benchmarking management have also been explained in detail. The benchmarking comparison among other companies within objective analysis in the following paragraph has been indicated the deficiencies in its cost management. In the following article, H Company was used as the research object to analyze in cost-control situation. Furthermore, through benchmarking with rival Z company, it figures out that currently H company has problems such as lack of effectiveness of cost targets and incomplete cost-control system. Based on the potential solutions to the above problems, the author of this article designed a set of target cost management system for H company. At the beginning of cost planning, which is the first stage of the system, the target cost needs to be determined primarily. This article integrates consumer questionnaire and survey on best-selling products in the market to determine a target price that would be competitive in the market. At the same time, the target profit rate was determined because of the company's operational situation and the industry average, and the target cost was finally determined. According to the target cost analysis, the results point out that a corporation need to focus on reducing the design cost, mold manufacturing cost and direct material cost and other related costs so as to the expected target may be achieved successfully. On the premise that the target cost has been determined, this article aims at the current cost management problems of H Company, and proposes improvement measures and strategies for the cost control at each stage of product procurement , manufacturing, marketing, and post-accounting, which provides a guarantee for the smooth operation of the target cost management system. In the end, the conclusion chapter also predicts the possible results of the target cost management system. This paper analyzes the status quo of cost management of H company, applies the target cost management theory, and designs a cost management system suitable for the company's development. While improving the efficiency of H‘s cost management, other sports brands can also obtain case references when improving their own cost management patterns.
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