联系我们

论文查询结果	返回搜索

论文编号：	5758
作者编号：	2220110359
上传时间：	2013/12/4 12:50:55
中文题目：	基于业务流程的标准成本管理在烟草商业企业的应用研究
英文题目：	The research of the standard cost management based on business process in tobacco business enterprises
指导老师：	陆宇建
中文关键字：	成本管理　标准成本管理　烟草商业企业　业务流程
英文关键字：	cost management; standard cost management; tocacco industry enterprise; operation process
中文摘要：	标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。而本文所指的标准成本主要是指成本费用定额标准，侧重于通过制定成本定额标准，促进成本费用预算的科学合理编制，从而对成本费用实施有效的控制和管理，提高盈利能力，增强企业竞争能力。烟草商业企业的成本管理需要一套系统的、科学的、严谨的解决方案。本文以A公司成本管理过程为研究对象，首先查找了A公司在实施标准成本管理前存在问题，分析了问题存在的根源，结合A公司的发展战略，对A公司标准成本制定思路、制定原则、制定方法、标准成本内容进行研究。其次，对A公司标准成本的特点、取得效果进行总结，对A公司顺利实施标准成本的原因、实施标准成本的体会及下一步标准成本改进建议等方面进行了分析和思考。最后，对全文进行了总结，分析了研究不足和建议。本文旨在以A公司标准成本管理的制定、实施为视角，总结和挖掘标准成本管理方法的优势和不足，提升成本管理水平。本文认为，首先，标准成本管理的思想适用于烟草商业企业目前环境下对成本管理的需要。烟草商业企业通过实施标准成本管理，增强成本管理意识，提升成本控制能力，有效降低成本，提高盈利能力，增强企业竞争力。其次，烟草商业企业实施标准成本管理应结合企业经营特点，对标准成本的制定过程和标准成本的执行过程同时关注，标准成本的实施要与成本预算管理、业务流程和管理流程优化相结合，可以优化企业业务流程和管理流程，从而使流程更高效，标准更清晰。再次，烟草商业企业实施标准成本管理需要组织的支持以及思想观念的转变。当企业决定推行标准成本管理时，不仅需要坚定的信念，还需要在整个组织范围内进行全面部署，建立配套的考评与激励制度，将标准成本管理融入企业日常工作中。
英文摘要：	Standard cost management, the cost management system combining cost account and cost synthetic, is comprised of formulating standard cost, calculating cost and analyzing cost. The standard cost in this thesis refers to the cost quota standard, which mainly focuses on promoting a reasonable formation of cost so that cost gets effective management and control, profitability is improved, and competitiveness is enhanced. It is important for tocacco industry enterprises to formulate a systematic and precise standard cost management. Taking A company as the example, this thesis firstly finds out its problems existing in the course of practicing standard cost management; then the root causes are analyzed; finally, some suggestions concluded from the characters of its standard cost management are proposed.On the basis of analyzing the benefits and limitations in the aspect of A company’s standard cost management, this thesis aims at offering suggestions to promote the cost management level of enterprises. In the first part, this thesis presents how standard cost management meets the current tocacco industry enterprises’ needs. Enterprises in tocacco industry can preferably control their cost, decrease its cost more effectively, improve its profitably further, and enhance its competitiveness much faster. The second part supports that when adopting the standard cost management mentioned above, with their operational characteristics taken into account, tocacco industry should pay enough attention to the procedure of formulation and support the organization can give. If combined with cost budgeting and a better management process, standard cost management can make a high-efficiency process and a distinct standard.The third part illustrates that the adoption of standard cost management in toacco industry enterprises requires support from both the whole organization and a firm belief. An enterprise can’t lack not only a firm belief, but also a comprehensive arrangement, which include evaluation system and incentive mechanism, to merge standard cost management and daily routines together.
查看全文：	预览  下载(下载需要进行登录)