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论文编号：	12354
作者编号：	2120183074
上传时间：	2021/6/8 22:24:19
中文题目：	基于目标成本管理的SL军工企业成本管理研究
英文题目：	Research on Cost Management of SL Military Company
指导老师：	张继勋
中文关键字：	目标成本管理；成本管理；军工制造业
英文关键字：	Target Cost Management; Cost Management; Military Enterprises
中文摘要：	自2014年国家启动第三轮国企改革以来，国有企业活力倍增。其中军工以其特殊的行业性质成为转制中的重点对象。2020年初国企改革三年行动方案中对其改制提出了明确的要求：各中央企业要严控主业投资比例和投向并提出将营收利润率和研发经费投入强度两个经营考核指标用以引导企业高质量发展的新型指标。这对于现有的军工企业来说是一项挑战：在扩大市场份额的同时要实现成本的有效管理，保持企业的核心竞争力。为了更好地适应今后军工企业发展，寻找更合适的军工企业的成本管理方法成为了企业管理中重要方面。 军工企业产品大多具有精密性强、制造周期长等特点。所以在对其进行成本管理时，应更注重全流程的成本管控，而不是单纯的制造阶段的成本控制。本文首先将成本及成本管理理论进行梳理，对国内外相关理论加以研究，并对目标成本管理的特点及实施步骤等方面进行说明；其次，通过引入案例公司，分别从公司产品品种、管理环境及人员素质等方面对公司内部环境加以分析，找到成本管理方面的问题，并对产生问题的原因进行分析；再次，作者通过引入目标成本管理体系，对企业的目标成本制定、控制、核算、考核评价等方面进行研究；在对企业主营产品的成本分析后，找到此次实施目标成本管理的目标产品，并结合企业现有生产制造流程，重点对产品的设计阶段和采购阶段的成本控制提出改进措施和对策。 军工企业推行目标成本管理是一项复杂的工程，仍需要在实践中不断地进行修正和完善。本文通过案例分析，引入目标成本管理方法以期为企业产品带来有效的成本控制效果，在提高本企业效益的同时，也为业内其他公司提供经验借鉴，实现行业繁荣发展。
英文摘要：	Since the third round of state-owned enterprise reform started in 2014, the vitality of state-owned enterprises has doubled. Among them, the military industry with its special industry nature has become the key object of the system transformation. In the three-year action plan of state-owned enterprise reform at the beginning of 2020, the clear requirements for its restructuring are as follows: all central enterprises should strictly control the proportion and direction of investment in the main business, and put forward two new indicators of operation evaluation, namely, profit margin of revenue and investment intensity of R & D funds, to guide the high-quality development of enterprises. This is a challenge for the existing military enterprises: to achieve effective cost management and maintain the core competitiveness of enterprises while expanding market share. In order to better adapt to the future development of military enterprises, looking for a more suitable cost management method of military enterprises has become an important aspect of enterprise management. Most products of military enterprises have the characteristics of high precision and long manufacturing cycle. Therefore, in the cost management, we should pay more attention to the cost control of the whole process, rather than the simple cost control of the manufacturing stage. Firstly, this paper combs the cost and cost management theory, studies the relevant theories at home and abroad, and explains the characteristics and implementation steps of target cost management. Secondly, through the introduction of case company, this paper analyzes the internal environment of the company from the aspects of product variety, management environment and personnel quality, finds out the problems in cost management, and puts forward some suggestions. Thirdly, through the introduction of the target cost management system, the author designs the target cost formulation, control, accounting, assessment and evaluation of the enterprise; after the cost analysis of the main products of the enterprise, the author finds out the target products for the implementation of the target cost management, and focuses on the product design stage combined with the existing manufacturing process of the enterprise. The implementation of target cost management in military enterprises is a complex project, which still needs to be revised and improved in practice. In this paper, through case analysis, the introduction of target cost management method, in order to bring effective cost control effect for enterprise products, improve enterprise efficiency, but also provide experience for other companies in the industry, to achieve prosperity and development of the industry.
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