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论文编号：	8802
作者编号：	2220140426
上传时间：	2016/12/8 17:11:27
中文题目：	A 公司目标成本管理研究
英文题目：	The Research of Target Cost Management for A company
指导老师：	周淑芬
中文关键字：	目标成本;成本管理;控制体系
英文关键字：	Target Cost;Cost Management;Control System
中文摘要：	近年来卷烟生产企业由于采用传统成本管理方法，缺乏有效的成本控制手段，面对成本逐年上涨和经济下行的压力，企业需要转变管理方式以走出目前企业面临的窘境，因此必须寻求一种更有效的成本管理模式。目标成本管理以其先进理念，有效管控过程，优秀的绩效结果，受到广泛关注和越来越多优秀企业使用。目标成本管理是企业开展的一系列成本管理工作，包括目标成本设定、分解、分析控制、考核与评价等程序。它是以先进管控思想为核心，以日常稽核为手段，在成本管控方面进行事前测定、日常化管控和事后考核，企业的成本管控模式由少数人稽核向多数人管理方式转变，成本管控思想上也由原来纯粹核算型向核算管理并重转变，成本管控时间节点由产品完成后核算向产品生产前主动控制转变。通过这些思想和方式转变，为各部门成本控制提出了清晰目标，为构建一个覆盖全企业、全生产流程、全部成员的层次多、覆盖全的成本体系，从而达到为企业减少投入、获得更大经济效益目的。本文根据卷烟制造企业的特点，基于目标成本管理的相关思想，运用目标成本管理方法，通过目标成本设定、分解、控制、考核和评估实施程序，建立基于目标成本管控思想、全员参与、精细化管理和严格绩效考核的卷烟生产企业目标成本控制体系，提出完善目标成本管理措施，可为卷烟生产企业的成本控制提供一个有效的管理模式。
英文摘要：	In recent years, due to the use of traditional cost management methods in cigarette production enterprises, they lack of effective means of cost control, when facing the pressure of increasing cost and the economic downturn, companies need to change the ways of management to get out of the current dilemma faced by the enterprise, it is necessary for them to find a more effective cost management mode. Target cost management has been widely used by many goodenterprises now because of its advanced concepts can manage and control the process effectively with excellent performance results. Target cost management is a modern cost management method, which is a series of cost management work, including the target cost setting, decomposition, analysis and control, assessment and evaluation, etc.. It is based on the advanced management idea, by means of daily audit, in terms of cost control, it will determine priority、daily management and post assessment. Changing enterprise cost control mode by a few people audit to the majority of people management, cost management also change from the original pure accounting to accounting management. In terms of cost control time node, changing from business accounting afterward to active control before production. After these ways and ideas changed, put forward a clear goal for the cost control of each department, to construct a multi-level cost system which covers the whole enterprise, whole production process, all members of the level, to achieve the goal of enterprise reducing the investment and gaining greater economic benefit. This paper is according to the characteristics of cigarette production enterprises, based on the relevant theories of target cost management, and the application of target cost management method, through the target cost setting, decomposition, control, evaluation and assessment of the implementation of the program, establishingthoughts of target cost management, full participation, meticulous management and strictly performance appraisal of the cigarette enterprise target cost control system, providing improvement of target cost management measures, can provide an effective management mode for the cigarette production cost control of enterprises.
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