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论文编号：	13013
作者编号：	2320190764
上传时间：	2022/3/4 10:48:48
中文题目：	M公司目标毛利率的成本控制研究
英文题目：	Research on Cost Control of M Company’s Target Gross Margin
指导老师：	刘志远
中文关键字：	商务服务企业；目标毛利率；项目成本；成本控制
英文关键字：	Business Service Enterprise, Target Gross Margin, Project Cost, Cost Control
中文摘要：	为推动资本市场发展、完善资本市场基础制度，加快金融体制改革并改善资本市场服务实体经济的能力，我国推出了资本市场全面深化改革路线图，为资本市场的持续健康发展提供了重要保证，中国证券行业将迎来快速发展的良好机遇。在行业利好的前景下，为提高服务于证券市场的商务服务企业竞争力，除了不断提高企业为客户服务能力外，成本控制成为了提高商务服务企业总体毛利率水平的关键环节。 M公司作为专注服务于证券市场的商务服务型企业，近年来公司经营发展状况良好，市场占有率较高。基于融资需求及未来发展需要，M公司拟于2021年于主板上市，作为披露信息之一的公司毛利率成为M公司重要经营指标。基于此，M公司制定了从目标毛利率出发，在收入金额可准确确认的情况下得出目标成本，并与实际成本对比从而进行成本控制的模式。本文首先对M公司概况及市场地位、主营业务及产品和业务线部门三部分进行了介绍。其次，介绍了公司的成本概况和成本控制模式，以M公司案例项目为例，详细介绍了该成本控制模式的执行过程，提出了项目目标毛利率确定方法考虑较单一、各履约义务目标成本的确定脱离实际和成本控制模式对人工成本约束力不足三个问题。最后，根据M公司成本控制存在的问题，分别提出综合考虑多种因素确定目标毛利率、根据各业务部门毛利率确定履约义务目标成本和引入项目工时制度的改进措施，并以案例项目使用改进措施来体现对项目成本控制的预期效果。另外，为了改进措施的顺利实行，本文同时提出了管理层要积极推进改进措施的实行、加强各业务部门与财务部门的实时沟通的保障措施。
英文摘要：	To promote capital market development, improve the system of capital market, accelerate reform of the financial system and improve the capital market's ability to service the real economy, China has launched comprehensively deepen capital market reform road map, which sustains healthy development of the capital market and provides an important guarantee for the good opportunity of the Chinese securities industry in rapid development. Under the favorable prospects of the industry, in addition to improving the innovation and integration ability of enterprises serving customers, project cost control has become a key link to improve the overall gross margin level of enterprises in order to improve the competitiveness of business service enterprises serving the securities market. M company, as a business service enterprise focusing on serving the securities market, enjoys a high market share and good operation and development in recent years. Based on financing needs and future development needs, M company plans to be listed on the main board in. Therefore, the gross profit rate, as the disclosed information, will become an important operating indicator of M Company. M company developed a mode of cost control based on the target gross profit rate and the project target cost under the condition that the revenue amount is confirmed. This paper firstly introduces the basic information of M company, which includes company profile and market position, main business , product introduction , business line and department introduction. Secondly, this paper introduces the cost control situation, which includes the general situation of the company's cost and cost control mode. This paper chose a case project of the M company to implement the specific process of cost control mode. Then ,this paper proposes three problems :the method for determining the project goal gross margin is too single, the determination of target cost is divorced from reality and cost control model has insufficient binding force on labor cost .Finally, according to the above problems, this paper puts forward respectively .That is, M company should consider many factors when determining the project gross margin, determine the target cost based on each business unit and introduce the project working hours system measures. What's more , the case project is taken as an example to show the expected effect of the proposed improvement measures. In order to guarantee the proposed improvement measures, this paper also proposes that the management should actively promote the implementation of improvement measures, strengthen the real-time communication and guarantee measures between business departments and financial departments.
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