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论文编号：	7890
作者编号：	2120132862
上传时间：	2015/12/8 13:00:36
中文题目：	TJHJ公司原材料核算管理体系优化研究
英文题目：	A research on the optimization of TJHJ''s raw material accounting management system
指导老师：	李莉
中文关键字：	原材料;成本核算;实物管理;信息化
英文关键字：	Raw Material; Cost Keeping; Material Management; Informatization
中文摘要：	企业产品的价格与销量决定着企业的收入，而收入与成本又决定着企业的利润。对于一个企业来说，利润是衡量其经营效果和成长性的重要指标之一。在产品的价格和销量这两个因素中，价格往往由其产品在市场上的供需关系决定，很少有企业能够控制其产品的价格。所以，想要提高企业的营业利润，必须要加强对成本的控制，成本管理对于实现企业的经营目标存在重要意义。 TJHJ公司是中国一家大型制造企业，其产品主要为某型号运载火箭。虽然TJHJ公司作为国有独资企业，其参与市场竞争的程度不高，但是随着国际航天器发射市场的发展，各国商业卫星发射的竞争日益激烈，以及国家对于本行业降本增效，实现市场化转型的要求，原有计划经济体制下的成本管理方法不能满足现在市场的要求。TJHJ公司面临着日益严峻的成本管理压力。 对于TJHJ公司，其生产成本中原材料成本占到约三分之一的比例。因此，加强对原材料的管理，提高中转效率，避免造成资源浪费和国有资产流失，非常有助于降低其成本。 TJHJ公司目前对原材料实物管理和原材料成本核算不规范，存在诸如原材料实物流转控制不严格、原材料财务信息流转效率低下、原材料库存成本核算不严谨的问题。这些问题是造成TJHJ公司成本控制失当的重要原因，严重制约了TJHJ公司的发展。 本文通过对TJHJ公司原材料核算管理体系现状进行调研，梳理其现有的相关制度和规定、总结其现有管理模式存在的不足、提出优化改进建议；根据TJHJ公司的实际情况，提出了更科学、严谨、高效的原材料核算管理新体系以及详细的信息化实施方案。本文在研究、优化原材料管理和原材料成本核算方案的同时，为进一步推进TJHJ公司信息化管理做了铺垫。
英文摘要：	The price and sales of the products determine a company's income and a company’s profit depends on its income and cost. For a company, profit is one of the most important indicators to measure its effect of operating and growth. As the prices are usually determined by supply and demand, very few companies can control the prices of their products. As a result, Cost management is very important for a company. The company, TJHJ, is a large manufacturing company in China. Its main product is a certain launch vehicle. As a wholly state-owned company the TJHJ is not in a fierce competition environment. Government asks the industry to improve efficiency, reduce costs, to participate in market competition. However, as the development of international aerospace industry and the demand of the state, TJHJ now is faced with urgent cost management press. The competition is more intense. The old way of Cost management in the times of planned economy is not able to meet the requirement. In TJHJ, the cost of raw materials shares 30% of its total cost. In order to reduce the cost, TJHJ must strengthen the management of raw materials, improve the transfer efficiency. In this way, TJHJ can reduce waste and loss of state assets. The company is currently on the management of raw materials inventory costs is not standardized. There are some problems such as the raw material flow control is not strict; the raw material inventory cost accounting is not rigorous. In addition, the efficient of raw material cost accounting is low. These problems cause Cost control failure, which seriously restrict the development of TJHJ. In this paper, the current situation of TJHJ's raw material accounting management system is investigated. This paper This paper studies related system and regulations, summarizes the existing problems of inventory management model and put forward suggestions for improvement. According to the actual situation of TJHJ, this paper puts forward the new system of accounting management of the raw materials and the detailed implementation plan of the new system, which is more scientific, rigorous and efficient. In this paper, the research and optimization of raw materials management and raw material cost accounting, at the same time, in order to further promote the TJHJ information management to do the groundwork.
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