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论文编号：	9735
作者编号：	2120152620
上传时间：	2017/12/9 17:36:17
中文题目：	S公司费用控制优化研究——基于间接费用与期间费用的案例分析
英文题目：	Research on Cost Control Optimization of S Company：A Case Study Based on Indirect and Period Costs
指导老师：	周晓苏
中文关键字：	费用控制；预算执行；费用控制系统
英文关键字：	expense control; Budget execution; Cost expense control system
中文摘要：	随着信息技术的发展和完善，全球经济一体化进程对传统会计思想、理论及实务产生了巨大冲击。众所周知，成本费用控制的效果直接影响企业经济效益。所以许多企业不仅重视创造收入，也将目光转向控制成本费用。成本费用控制管理是企业最基本且必要的企业管理制度。管理者们越来越关注如何优化业务流程、完善公司制度、强化管理控制，以降低企业的经营成本。 S公司是世界五百强跨国集团管理下的一个制造类企业，因其规模庞大、业务类型多、管理复杂、且行业竞争激烈，企业必须及时采取有效的费用管控等措施加强市场竞争力。在有效地控制费用的理念下，通过利用现代成本费用控制的知识，针对企业管理模式和业务进行系统设计，通过对费用控制进行优化，实现财务资源全面整合，在强化预算执行的同时，增强对费用的管理控制，不规避经营风险，强化企业经营管理效果是S公司对费用控制的目标。 本文通过对S公司的间接费用和期间费用控制优化的分析，在预算管理理论、成本费用控制理论、会计信息系统及费用控制系统等相关学术理论的支撑下，指出了费用控制优化的必要性。同时，结合企业的实际情况，有针对性的分析了S公司费用控制优化方案，从预算、执行、审核及控制各个环节进行了具体分析并阐述了应用效果。费用控制优化后不仅满足准确、及时费用决算的需求，还能提高财务及相关部门的管理效率、简化工作流程、增强内部控制，更能强化预算的执行和风险的防范。因此，本文不仅为企业经营提供有力支持，而且对促进企业可持续健康发展具有重要意义。
英文摘要：	With development and perfection of the Information Technology, the global economic integration process strongly influenced the traditional accounting theory and practice. As well known, the cost expense control directly affect the economic benefit of enterprises. Therefore, many companies not only try to create revenue, but also turn their attention to cost expense control, which has been the fundamental and essential enterprise management system. Managers are concerned more about how to decrease enterprise’s operating costs from the aspect of process optimization, system improvement and management control enhancement. S Company is a manufacturing enterprise managed by a world's top 500 multinational corporation. Because of its large scale, many business types, complicated management and fierce competition faced in the industry, enterprises must strengthen their competitiveness through effective cost expense control. Therefore, S company systematically designed business management model and work under the concept of effective cost expense control by adopting modern cost management knowledge. Through the cost expense control optimization, the financial resources has achieved an overall integration. In this case, not only the implementation of budget is strengthened, but also the cost expense control is enhanced. Meanwhile, it also avoided the operational risks and provided the effective support for the management. Based on the analysis of S Company’s indirect and period cost control optimization, this thesis work shows the necessity to optimize the cost expense control which is supported by relevant academic theories such as budget management theory, cost expense control theory, accounting information system and cost control system etc. At the same time, a detailed S company’s cost expense control optimization scheme is analysed by combining the company’s practical situation. In addition, this work also analysed and elaborated its application effect from the aspects of budget, implementation, audit and control. After the cost expense control optimization, it not only meet the need of accurate and timely cost accounts, but also improve the management efficiency of financial and related departments, simplify the work process, enhance internal control, and strengthen the implementation of budget execution and risk prevention. Therefore, this thesis is believed to not only provide strong support to the managers, but also have significance to promote sustainable and healthy development of enterprises.
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