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论文编号：	14501
作者编号：	2120213441
上传时间：	2024/3/9 15:07:48
中文题目：	基于业财融合L铁选矿业公司成本管理改进研究
英文题目：	Research on cost management improvement of L Iron Mining Company based on industry-financial integration
指导老师：	刘志远
中文关键字：	成本管理；矿业采选；业财融合
英文关键字：	Cost management；Mining and processing；Industry-financial integration
中文摘要：	财政部发布的《管理会计基本指引》中提出了融合性原则，明确指出我国企业管理会计在应用实施方面，应当将财务和业务有机融合。2022年新发布的《关于中央企业加快建设世界一流财务管理体系的指导意见》中也提出要将业财融合融入财务变革中。随着互联网的快速发展和会计电算化软件的迅猛发展，为企业实现业务和财务的融合提供了技术手段，许多企业加快了业务和财务相融合的模式变革速度，试图通过业务融合的财务管控模式提升企业的成本管理能力。同时随着基建投资的加速及钢铁行业的稳健发展，市场对钢铁以及其主要原料铁精粉的需求将会得到提升，铁选矿业将会迎来发展的机遇。但与此同时，许多小规模的铁选矿业公司，在这个机遇期内发展缓慢。因此，L铁选矿业公司在新的时代背景下，努力加强业财融合的建设，希望通过成本管理体系的构建和运行提升公司整体经营管理水平，提高经济效益。 本文首先研究了成本管理、业财融合以及二者相结合的相关概念和理论基础，然后对L铁选矿业公司的基本情况和成本管理进行分析，发现其存在财务部门的成本预算脱离业务实际、业务部门成本控制程度不足、成本信息的准确性和及时性欠缺以及财务部门对业务部门的成本考核流于形式等问题。而这些问题的主要原因就是公司业务与财务融合不到位。业财融合可以看成业务融入财务，更主要的是财务主动嵌入业务，所以针对成本管理中出现的问题，L铁选矿业公司需要明确统一公司业财融合成本战略、成本预算由业务部门和财务部门协同制定、建立业财融合模式下成本信息系统、完善业财融合模式下成本绩效评价机制，从多方面努力实现业财融合模式下的成本管理。同时，对L铁选矿业公司目标成本管理体系的实行提出相应的保障措施，对其实施的效果进行展望，表明该方法的有效性。 目前，研究成本管理和业财融合的文献较多，但将两者结合研究的文献还比较少见，本文希望为其他正在寻求成本管理模式构建优化的企业提供创新性的实践参考。
英文摘要：	The "Basic Guidelines for Management Accounting" issued by the Ministry of Finance put forward the principle of integration, clearly stating that in the application and implementation of management accounting in my country's enterprises, finance and business should be organically integrated. The newly released "On Accelerating the Construction of World-class Financial Management of Central Enterprises" in 2022 The "Guiding Opinions of the System" also proposed that the integration of business and finance should be integrated into financial reforms. With the rapid development of the Internet and the rapid development of computerized accounting software, it has provided technical means for enterprises to achieve the integration of business and finance. Many enterprises have accelerated the speed of model changes in the integration of business and finance, trying to achieve financial management and control through business integration. The model improves the company's cost management capabilities. At the same time, with the acceleration of infrastructure investment and the steady development of the steel industry, the market demand for steel and its main raw material iron concentrate will increase, and the iron dressing industry will usher in development opportunities. But at the same time, many small-scale iron processing mining companies have developed slowly during this opportunity period. Therefore, under the background of the new era, L Iron Mining Company strives to strengthen the construction of industry-financial integration, hoping to improve the company's overall operation and management level and improve economic benefits through the construction and operation of the cost management system. This article first studies the related concepts and theoretical basis of cost management, industry-finance integration and the combination of the two, and then analyzes the basic situation and cost management of L Iron Mining Company, and finds that the cost budget of the financial department is deviated from the actual business, Problems include insufficient cost control by business departments, lack of accuracy and timeliness of cost information, and a mere formality in the cost assessment of business departments by the financial department. The main reason for these problems is the insufficient integration of corporate business and finance. The integration of industry and finance can be seen as the integration of business into finance, and more importantly, the active embedding of finance into the business. Therefore, in response to the problems that arise in cost management, L Iron Mining Company needs to clearly and unify the company's industry-finance integration cost strategy, and the cost budget is divided between business departments and finance. The departments collaborate to formulate and establish a cost information system under the industry-finance integration model, improve the cost performance evaluation mechanism under the industry-finance integration model, and strive to achieve cost management under the industry-finance integration model from many aspects. At the same time, corresponding safeguard measures are put forward for the implementation of the target cost management system of L Iron Mining Company, and the effect of its implementation is prospected, indicating the effectiveness of this method. At present, there are many literatures on cost management and business-finance integration, but the literature on combining the two is still relatively rare. This article hopes to provide innovative practical reference for other enterprises that are seeking to construct and optimize cost management models.
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