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论文编号：	4083
作者编号：	2220090983
上传时间：	2012/3/15 14:25:49
中文题目：	航天企业成本管理体系研究——以CA企业为例
英文题目：	Cost Management System of Aerospace Enterprise research based on CA enterprise
指导老师：	刘志远
中文关键字：	内部经济责任制，标准成本，作业成本法，分批零件法，MRPII
英文关键字：	Internal Economic Responsibility, Standard Cost, ABC, Batch Cost, MRPII.
中文摘要：	中国的航天工业历经五十多年的发展，为我国的国防建设、科技进步、工业能力提高都做出了重要的贡献，但各种变化和改革决定了航天工业必须要尽快走上面对市场的转型之路，所以，应当在关注技术的同时，要更加重视成本和效益。作为航天工业的重要组成部分，航天企业的成本管理越来越需要主动变化，来应对各种挑战，满足各种需求。由于影响航天产品成本的因素很多、很复杂，不可能仅通过一个方面或环节的改善来改变整个系统。通过分析比较典型的CA企业，我们发现，航天企业的成本管理存在的问题主要体现在成本责任没有很好的分解落实，现有的成本管理方法无法满足经营需求，成本管理与企业运营在信息等方面没有很好的集成和联动等方面。要解决这些问题，至少要从制度、方法、手段、人员、企业文化等多方面入手。通过本文的研究，我们认为，可以基于责任会计的思想，建立内部经济责任制，解决成本责任分解的问题，可以通过建立基于作业的标准成本解决实施内部经济责任制、对外报价等活动的成本基线问题，可以通过建立MRPII系统，解决成本管理与其他业务模块的集成问题。本文为这些方案实施过程中可能遇到的问题和困难制定了解决方案，制定了路线图。
英文摘要：	After 50 years of development, China's aerospace industry has made important contributions for China's national defense, scientific and technological progress, and industrial capabilities. Because of a variety of changes and reforms, aerospace industry must face market transformation as soon as possible. Therefore we should be concerned about the technology, and at the same time we must pay more attention to costs and benefits. As an important part of the aerospace industry, the cost management of aerospace enterprise increasingly need to take the initiative to challenge and meet all kinds of demands .As too many factors affect the cost of aerospace products, so we can’t change the whole system by improving one factor or one process. By analyzing typical of CA Enterprise, we found the main problems of the cost management system are the implement and decomposition of the Responsibility, the gap between management and requirements, and imperfect of the information. To solve these problems, we must analyze and improve the institution, means, staffs and corporate culture. Through this research, we believe, the problem of implement and decomposition of the Responsibility can be solved by Internal economic responsibility based on the thought of responsibility accounting. The problem of quoted price can be solved through standard cost based the ABC. The problem of the integrated of information system module can be solved through the establishment of MRPII system, And in the article, we develop a road map for the problems and difficulties which we many encounter in the implementation process.
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