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论文编号：	14508
作者编号：	2120213424
上传时间：	2024/3/11 12:05:57
中文题目：	H水利机械制造公司基于定额成本的成本管理改进研究
英文题目：	Research on Improvement of Cost Management Based on the Cost Quota Management of H Water Conservancy Facilities Manufacturing Company
指导老师：	陆宇建副教授
中文关键字：	成本管理；定额成本；水利机械制造业
英文关键字：	Cost management; Quota cost; Water conservancy facilities manufacturing industry
中文摘要：	制造业一直是我国经济发展的基础和支柱产业。机械制造型企业具有重资产、利润率较低、稳定性高等行业特点，但在原材料成本日渐企高的背景下，企业也在谋求着更有效的成本管理模式，获得利润的增长点。本文以H公司为案例研究对象，探究这类企业成本占比难以压降的原因，并尝试提供有效的解决方法。 本文通过对H公司的钢闸门生产流程进行研究，以理论结合实际的研究方式，了解该公司成本控制主要是领料单中进行原材料数量控制，存在项目成本容易超支、成本核算分析的收效甚微等问题，主要原因是公司在成本目标和成本管控方面存在缺失、无法在事中进行规划并在执行中及时调整。经理论研究及实地调研，本文引入定额成本管理来解决这些问题。 为H公司引入定额成本管理体系后，本文对原材料、各个车间和能源耗费分别制定定额指标，以便一线生产工人在生产时即可进行成本控制，成本管理人员进行差异分析时能将差异产生的原因反馈到特定的车间和工序中，并提出了实施定额成本管理体系的保障措施。本文通过对7月的数据进行分析，计算成本差异并分析成本差异产生的原因，确定了定额成本管理体系的有效性。
英文摘要：	The manufacturing industry has always been the foundation and pillar industry of China's economic development. Mechanical manufacturing enterprises have the characteristics of heavy assets, low profit margins, and high stability in the industry. However, in the context of increasingly high raw material costs, enterprises are also seeking more effective cost management models to gain profit growth points. This dissertation takes H Company as the case study object to explore the reasons why the cost proportion of such enterprises is difficult to reduce, and attempts to provide effective solutions. This dissertation conducts research on the production process of steel gates in H Company, combining theory with practice to understand that the company's cost control mainly involves controlling the quantity of raw materials in the material requisition. There are problems such as project cost overruns and limited effectiveness in cost accounting analysis. The main reasons are the company's lack of cost objectives and control, and the inability to plan and adjust in a timely manner during execution. Through theoretical research and field research, this article introduces quota cost management to solve these problems. After introducing a quota cost management system for Company H, this dissertation establishes indicators for raw materials, various workshops, and energy consumption separately, so that frontline production workers can control costs during production. Cost management personnel can provide feedback on the reasons for differences to specific workshops and processes during difference analysis, and propose measures to ensure the implementation of the quota cost management system. By analyzing the data from July, calculating the differences and analyzing the reasons for the differences, the effectiveness of the Quota cost management system was determined.
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