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论文编号：	5847
作者编号：	2120112813
上传时间：	2013/12/5 13:26:00
中文题目：	天津电装电子有限公司成本管理体系整合研究
英文题目：	Integration research for the cost management system of Tianjin Denso Electronics CO., LTD.
指导老师：	刘志远
中文关键字：	全面预算管理,目标成本管理,整合
英文关键字：	comprehensive budget management, target costing management,integration
中文摘要：	伴随市场环境的急速变化，竞争的日趋激烈，制造业面临的形式更加严峻，他们除了面对原材料和人工费等各项成本的不断上涨，同时还要应对强有力的竞争对手以及政府税收等各方面的要求。在这种背景下，越来越多的中国制造企业逐渐意识到合理利用资源和控制企业成本的重要性。成本管理方法也由单一地降低、避免成本，转向通过科学的控制成本方法来降低成本，创造利润。本文在阐述成本管理对于企业长远发展重要性的基础上，以全面预算管理理论和目标成本管理理论为出发点，运用科学的方法对天津电装电子有限公司成本管理体系的现状进行了分析，肯定了TD公司自身在成本管理控制方法的科学性及有效性，同时指出TD公司两套成本管理存在体系，提出要促进天津电装电子有限公司的长期、有效、健康的发展，必须要对公司的成本管理体系进行整合。整合天津电装电子有限公司的成本管理体系，必须要改善公司现有的利润计划体系与原价企划体系各成一派的“分裂局面”，使两个体系进行高度的信息共享，资源利用，剔除两个体系管理过程中多余的不能增值环节，使两个体系很好的融合在一起，同时要健全成本核算体系、成本考核体系等一系列保障体系。因此整合天津电装电子有限公司成本管理体系，首先要将利润计划与原价企划完好的融合在一起；同时必须通过完善公司的成本核算和成本分析体系为各控制中心提供指导目标，确保信息的高度共享，资源的高效利用；建立完善健全的考核体系，调动底层员工的积极性，使他们主动参与到公司成本管理控制的活动中来。而在体系整合的基础上更需要管理层坚决的支持作为基础保障，并将成本管理的文化植根于员工心中。
英文摘要：	With rapid changes of the market environment and increasingly fierce competition, the manufacturing company faced the rising of raw material、labor costs and other costs, while also responding to the strong rivals 、Government revenues, and some other requirements. In the background, more and more Chinese manufacturers realized the importance of rationalizing the use of resources and control costs. The cost management method that only reduce costs even cost avoidance change to take varied scientific method of cost control to create profits, and the method is varied. In this contact, it states the importance of cost management for the company, and based on the comprehensive budget and target costing management theory, we take scientific method to analyst the cost management system of the Tianjin Denso electronic limited company, pointed out the scientific and the effectiveness of the cost management and control method, while also pointed out the problems that exists in its two sets cost management system, proposed that for the company’s long-term healthy development , integration the company's cost management system is necessary . Integration the company's cost management system, must change the profit plan system and target cost management system’s "split" situation to improve the information and source highly shared, remove the non-value added chains, promote the two systems’ integration, while sound the cost accounting and assessing system to support the management system. Integration the Tianjin Denso electronic limited company’s cost management system, the first step is to merge the profit plan system and target management system effective. Furthermore provides guide target must through perfect company of costing and cost analysis system for the control center, ensure information and resources highly shared and efficient used; Also must establish and improve the integrity of the inspection system, arouse the enthusiasm of low-level employees, enabling them to actively participate in the activities of corporate cost management and control. And for the system sound development, the managers’ strongly supporting is necessary.
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