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论文编号：	4690
作者编号：	2120102404
上传时间：	2012/12/10 22:12:47
中文题目：	西迪斯天津公司封边压电陶瓷片辅助物料成本控制研究
英文题目：	Research on Supplies Cost Control of Sealed Piezoelectric Ceramic Wafer of CTS Tianjin Company
指导老师：	于仲鸣
中文关键字：	辅助物料 成本控制 供应链 西迪斯公司
英文关键字：	Supplies Cost Control Supply Chain CTS Company
中文摘要：	在当代这个市场竞争越发异常激烈的社会与经济环境中，要想使企业能够持续、稳定、繁荣的发展下去，就必须在刻意称得上是恶劣的市场竞争中保持住企业自身的竞争优势，其中最重要的就是处理好企业的成本控制问题。要做到这一点，即在成本方面获得领先的优势，企业才能在激烈的市场竞争环境中立于不败之地，做到游刃有余的去面对。企业可以从很多方面来获得成本优势，其中的重要内容之一就是对于物料成本的控制。西迪斯（天津）电子有限公司坐落于天津市滨海经济技术开发区，是一家专业主营生产电子元件的的企业。物料成本占据了西迪斯天津公司总成本的50%左右而其中辅助物料成本占据了28%左右，比原材料成本（23%左右）还要高出5个百分点。因此，西迪斯天津公司健康的生存及发展离不开对辅助物料有效成本的合理降低。本文开始从研究的相关背景、意义及研究思路和总的框架方面进行介绍；接着对相关的理论做了回顾，主要对成本控制的相关概念和理论进行探讨和分析；然后以西迪斯天津公司的辅助物料有效成本的控制现状及当前存在的相关问题等为主，全面深入地开展研究与分析；同时横向比较了该公司辅助物料成本控制情况在同行业中的相关信息，进而总结出针对该公司辅助物料进行成本控制的总体框架及合理思路；最后根据研究的相关信息及结论，同时结合该公司目前辅助物料成本控制的现状，对其如何具体地进行辅助物料的成本控制给出自己的建议及对策。本文通过研究分析而得出结论：公司发展过程中一定要处理好辅助物料的成本控制，这不仅仅是公司的财务状况问题的体现，它还会对整个公司的运作模式等产生重大的影响，尤其对制造型的企业意义更为重要。合理有效的处理好辅助物料的成本控制，应充分利用财务管理理论、会计理论及经济学理论等相关的理论和方法，并将这些基本的理论和方法进行有机的结合及运用，在此基础上对辅助物料的成本控制进行较为深入、全面、科学的研究，将对企业未来更好的发展有着非常重要的意义。
英文摘要：	Nowadays, market competition is much fiercer. It’s a complex issue that how to keep the advantage of enterprise itself to obtain sustainable development in the fierce market competition. But what can’t be ignored is cost control. Enterprises can navigate in the fierce market competition only when obtain cost advantage. Cost advantage contains a lot of aspects. Material costs control is one of the important part. CTS Tianjin company is located in the TEDA Economic and Technological Development Zone in Tianjin which produce electronic products as main business. Material costs accounted for about 50% of the total cost. And supplies are 5%higher than raw material. How to reduce the cost of supplies has an important influence on the CTS Tianjin survival and development. In this paper, the research of supplies cost control of CTS is based on the relevant theory of cost control and the current status of supplies control of CTS. Firstly, this paper introduces the background significance and research ideas and framework of this research. Secondly, explore and analyze the major concepts and theories of cost control. Thirdly, analyze and research the supplies cost control status and problems in CTS. And make a horizontal comparison for the supplies cost control in the same industry base on this. Then get the general idea and frameworks for CTS supplies cost control. Finally, bring forward own proposals and countermeasures. The conclusion is that supplies cost control is an important part in the development of a company. It’s particularly important for manufacturing enterprises. Supplies cost control is not only the financial problems but also a problem related to the company's overall operation. What is should be pointed out is that the basic accounting theory and financial management methods can still play an important role in it. It will be an important revelation if combine accounting management and economic theory to study the supplies cost control subjects.
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