联系我们

论文查询结果	返回搜索

论文编号：	9042
作者编号：	2220150493
上传时间：	2017/5/31 14:31:05
中文题目：	兆丰电解铝公司成本控制研究--基于内部市场化视角
英文题目：	Study on the cost control of Zhaofeng electrolytic aluminum company--Based on the perspective of internal marketization
指导老师：	李莉
中文关键字：	成本管理；全面预算；岗位价值；结算价格；内部市场化
英文关键字：	cost management; comprehensive budget; post value; Settlement price; Internal marketization
中文摘要：	电解铝主要用于生产各种不同用途的铝加工材料。生产量严重大于需求、生产企业连续不断亏损，成为了电解铝企业难以摆脱的噩梦。市场疲软给企业带来了前所未有的困难，实体生产企业苦不堪言。目前电解铝企业没有主动退出行业的充足动力，即便退出，人员问题、资产处置问题也都找不到很好的解决办法，供给侧改革为身处困境的电解铝企业照出了一道曙光。在产业结构没有实现合理化调整之前，虽然各种外力可以促使电解铝企业暂时减产，但是一旦铝价格再次回升，会引发大批停产的企业再次复产，从而造成无解的死循环。 阳煤集团兆丰电解铝公司属于煤—电—铝产业链上一个环节的企业，本文通过对兆丰电解铝公司的外部环境、内部环境的探讨，参照目标成本管理及内部市场化成本管理的思路，对公司分层次、广角度进行分析比较，从而探讨公司成本管控的新道路。 最后，本论文以内部市场化理论、精益管理、集权与分权、责任会计等相关理论为指导，紧密结合生产实践提出内部市场化管理模式，不仅使企业内部各生产经营环节效率提高，自我发展，相互促进，强化内控，而且优化配置了企业内部资源，提高了企业的核心竞争力，找到了适合电解铝公司企业成本管理的有效办法。
英文摘要：	Electrolytic aluminum is mainly used to produce various kinds of aluminum processing materials. Production is more serious than demand, continuous loss of production enterprises, electrolytic aluminum enterprises become difficult to get rid of the nightmare. Market weakness to the enterprise has brought unprecedented difficulties, physical production enterprises suffer. Sufficient power, current electrolytic aluminum enterprises did not take the initiative to withdraw from the industry even exit problem, asset disposal problem but also can not find a good solution, the supply side reform for troubled electrolytic aluminum enterprises as a dawn. In the industrial structure rationalization adjustment before, although a variety of external force can make the aluminum electrolysis enterprises temporarily cut, but once the aluminum prices rise, will lead to a large number of production enterprises to resume production, resulting in dead cycle no solution. Shanxi Zhaofeng aluminum electrolytic aluminum company limited liability company (the original West zhaofen Aluminium Co. Ltd.) belongs to coal electricity aluminum industry chain on the one part of the enterprise, this paper discusses the external and internal environment of electrolytic aluminum company, referring to the cost management of target cost management and internal marketing ideas are on the company level, wide angle analysis, so as to explore the new road company cost control. Finally, the internal marketing theory, lean management, centralization and decentralization, responsibility accounting and other related theories, combining production practice of fine management mode, not only the production and management of enterprises to improve internal efficiency, self development, mutual promotion, strengthening internal control, and optimize the allocation of internal resources and improve the core competitiveness of enterprises, to find an effective way of enterprise cost management.
查看全文：	预览  下载(下载需要进行登录)