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论文编号：	7022
作者编号：	2220100492
上传时间：	2014/12/10 10:53:26
中文题目：	H公司成本管理研究
英文题目：	Cost Management of H Company
指导老师：	周宝源
中文关键字：	成本控制;成本改善;目标成本管理
英文关键字：	Cost Management;Cost Control;Target Costing
中文摘要：	当今世界，“中国制造”标签遍布世界各地。上帝创造了一切，那么上帝一定住在中国。 随着中国企业步入世界舞台，中国已经成为真正意义的制造大国。中国制造企业也开始面临巨大的挑战，面对日益复杂化，多样化的竞争环境。一直以来中国处于产业链低端，主要以低廉的劳动力成本占领市场。近几年来随着廉价劳动力的优势逐渐消失，中国企业面临劳动力成本上升和由此转嫁在买方的原材料上升的挑战。而发达国家则以领先的技术和设计赚取高额利润。随着技术和进步以及知识经济的兴起史无前例地冲击着制造业,市场提供给消费者的更加丰富的选择，消费者需求因此变得多元化。越来越多的产品供给的出现使得产品竞争加剧，寿命周期缩短, 企业更是面临着交货期挑战、产品质量要求、成本压力和改进服务的多重压力。在市场空间逐渐占满，利润空间逐渐压缩的情况下，有效的成本管理和控制，就成为了企业迫切的需求和梦寐以求的获利手段，并且被加以不断地深化，量化，精细化，客户化，在这样的背景下如何建立一个及时有效全面的成本管理体系，就成为了迫在眉睫的要求。 本文以作者在500强外资企业十余年的财务管理经验为前提，结合目前工作的管理实践，对成本管理实践进行了总结，通过以材料成本、制造成本、新产品设计阶段成本控制等为主线，提出了现阶段成本管理的问题，对这些问题的成因加以分析。 最后本文针对目前企业成本管理的缺点和不足，并提出了改善的意见。其核心就是将成本管理思想打造成企业员工的DNA, 运用精益生产的手段以持续改善的态度不断改进，消除浪费。在企业面临巨大的经营压力的情况下，以成本管理为核心的财务体系不断提供为企业经营决策所需的财务支持以使得企业获利提供永续的核心价值提升。其中的很多手段和方法可以供其他企业以借鉴。
英文摘要：	With the Chinese enterprise start to step into the global platform, they begin to face enormous challenges. The competition is becoming increasingly complex, diversified. “Made in China "label products can be found all over the world. But Chinese enterprises been at the low end of industrial chain, mainly benefited by the low labor cost in the market. But the developed countries succeeded by their advanced- technology and design. With high-tech manufacturing technologies developed in a manufacturing environment, the market also offers endless possibilities for consumer demand. More and more products supply the market, life cycle shorten, enterprises are facing the challenge of delivery, product quality requirements, cost pressure and improve the service of multiple pressure. China's manufacturing enterprises are faced with how to better meet customer demand, reduce costs, improve productivity so as to improve the competitiveness of the whole. It is very critical for Chinese company how to provide the products with cost advantage. With more than ten years of financial especially in costing management experience in Fortune 500, I summary the practice of costing management and controls, also introduce the organization build up ,optimize manufacturing operation process and how to better improve the control of cost for material, manufacturing, logistic and selling expenses etc. Finally, this research also summarizes the current work of the shortcomings and deficiencies, and puts forward some improvement suggestions. Its essential is how to build the enterprise operation management, make cost saving spirit as people’s DNA .Better utilize lean tools with the spirit of continuous improvement ,eliminate waste . All those the tools can help the management for better decision making ,also can provide power of cost core competence built up. They also can be referenced by other manufacturing enterprises for their cost saving opportunities.
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