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| 论文编号： | 15977 | |
| 作者编号： | 2320234078 | |
| 上传时间： | 2026/6/1 0:12:00 | |
| 中文题目： | T公司军品制造成本管理改进研究 | |
| 英文题目： | Research on the Improvement of Military Product Manufacturing Cost Management in T Company | |
| 指导老师： | 杨玉武 | |
| 中文关键字： | 军品制造成本管理 | |
| 英文关键字： | Military Product Manufacturing Cost Management | |
| 中文摘要： | 在军品价格机制改革持续深化、国防建设强调提质增效的背景下，军工企业制造成本管理能力直接影响资源配置效率、产品交付质量和企业经营绩效。本文以T公司为研究对象，基于制造成本管理、目标成本管理和产品生命周期成本管理理论，采用文献研究法和实地访谈法，对其制造成本预算、核算、控制和考核等环节进行系统分析。 研究发现，T公司已建立较为完整的成本管理框架，但仍存在预算编制与执行偏离、核算口径与成本归集失准、过程管控与协同约束不足、考核传导与闭环反馈缺失等问题。其主要原因在于预算动态响应能力不足、成本对象划分不够精细、间接费用分配较为粗放、关键环节责任约束偏弱以及考核结果应用不充分。 针对上述问题，本文提出建立动态协同预算机制、推进成本核算精细化改造、构建关键环节管控体系和完善责任考核联动机制。研究认为，T公司制造成本管理改进的关键不在于单项成本压缩，而在于构建覆盖预算、核算、控制和考核的全过程闭环管理机制。本文可为T公司及类似军工企业提升制造成本管理水平提供参考。 | |
| 英文摘要： | Against the background of military product pricing reform and the growing emphasis on quality, efficiency, and cost-effectiveness in national defense development, manufacturing cost management has become a key factor affecting resource allocation, delivery quality, and operating performance in military industrial enterprises. Taking Company T as a case, this study applies manufacturing cost management theory, target costing theory, and product life-cycle cost management theory, and uses literature research and field interviews to examine the company's budgeting, accounting, process control, and responsibility assessment practices. The study finds that Company T has established a basic cost management framework, but still faces deviations between budget preparation and execution, inaccurate cost allocation and collection, insufficient process coordination and constraints, and weak assessment transmission and closed-loop feedback. To address these problems, this study proposes a dynamic collaborative budgeting mechanism, refined cost accounting, key-link process control, and an assessment linkage mechanism. The key to improving Company T's manufacturing cost management lies not in reducing individual cost items, but in building a closed-loop system covering budgeting, accounting, control, and assessment. | |
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