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论文编号：	15006
作者编号：	2320213784
上传时间：	2024/12/9 14:52:24
中文题目：	T公司成本管理研究
英文题目：	Research on the cost management of T Company
指导老师：	张耀伟
中文关键字：	制造业企业；成本管理；成本核算；成本控制
英文关键字：	manufacturing enterprises；cost management；cost accounting；Cost control
中文摘要：	制造业企业是我国市场经济的重要组成部分、重要参与主体，在经济增长和社会建设中发挥着重要作用，在当前时代背景下，制造企业的发展面临较大挑战，T公司作为专用设备生产制造企业，是国家重大科研成果最具代表性形成的专业化、规模化高精机械加工制造企业，肩负着我国保持核威慑能力和核电可持续发展提供坚强保障的庄严使命，专用设备是核燃料产业循环中的关键保障环节，在日益残酷的市场竞争中，降低专用设备成本、提升成本管理能力，不仅关乎公司自身长远发展，而且对核燃料产业提高市场竞争力具有重大影响。 本文聚焦于T公司，以其为研究对象，整合运用文献综述法、案例分析法以及访谈调研法等多种研究方法。首要步骤是全面且系统地梳理了国内外在成本管理领域的研究进展、核心概念及理论框架，旨在为后续分析奠定坚实的理论基础与学术支撑。而后详细阐述T公司成本管理现状，论证出T公司成本管理存在成本管理制度时效性不足、加强成本管理的主观能动性不强、成本核算精度欠缺与效率低下、原材料成本居高不下等诸多问题。深入剖析引发成本管理问题的原因为成本管理制度与监督机制不健全、成本管理意识淡薄、成本核算水平不足、直接材料成本控制难度大。最后以问题为导向，从健全成本管理制度及文化建设、优化成本管理流程、提高成本核算水平、加强成本管控力度四个层面提出具有针对性的优化建议和对策。 本文意在帮助T公司在经营发展中进一步提升成本管理能力、增强核心竞争优势，在重要设备自主保障方面为核燃料产业乃至国防现代化建设和国民经济建设做出积极贡献。同时，本文通过对T公司的实践研究，将为其他制造企业公司的成本管理工作提供经验借鉴，有助于完善制造业企业成本管理工作和提升成本管理水平、推动我国经济高质量发展。
英文摘要：	Manufacturing enterprises are an important part of China's market economy, an important participant, play an important role in economic growth and social construction, in the context of the current era, the development of manufacturing enterprises is facing greater challenges, T company, as a special equipment manufacturing enterprise, is the most representative of the country's major scientific research achievements to form a specialized, large-scale high-precision mechanical processing and manufacturing enterprises, shouldering the solemn mission of maintaining China's nuclear deterrence capability and providing a strong guarantee for the sustainable development of nuclear power. Special equipment is a key link in the nuclear fuel industry cycle, in the increasingly cruel market competition, reducing the cost of special equipment and improving cost management capabilities, not only related to the company's own long-term development, but also has a significant impact on the nuclear fuel industry to improve market competitiveness. This paper focuses on Company T, taking it as the research object, and integrates a variety of research methods such as literature review, case analysis, and interview research. The first step is to comprehensively and systematically sort out the research progress, core concepts and theoretical framework in the field of cost management at home and abroad, aiming to lay a solid theoretical foundation and academic support for subsequent analysis. Then, the current situation of cost management of Company T was elaborated, and it was demonstrated that there were many problems in the cost management of Company T, such as insufficient timeliness of cost management system, weak subjective initiative to strengthen cost management, lack of accuracy and efficiency of cost accounting, and high cost of raw materials. The reasons for the cost management problems are the imperfect cost management system and supervision mechanism, the weak awareness of cost management, the insufficient level of cost accounting, and the difficulty of direct material cost control. Finally, based on the problem-oriented, targeted optimization suggestions and countermeasures are put forward from four aspects: improving the cost management system and cultural construction, optimizing the cost management process, improving the cost accounting level, and strengthening cost control. The purpose of this paper is to help Company T further improve its cost management capabilities, enhance its core competitive advantages, and make positive contributions to the nuclear fuel industry, national defense modernization and national economic construction in terms of independent support of important equipment. At the same time, through the practical research of Company T, this paper will provide experience for the cost management of other manufacturing enterprises, which will help to improve the cost management of manufacturing enterprises, improve the cost management level, and promote the high-quality development of China's economy.
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