陕康公司成本管理研究

西安理工大学硕士学位论文陕康公司成本管理研究姓名：童彦申请学位级别：硕士专业：工商管理指导教师：张华伦20050101112Abstract2Subject:ReseachoncostmanagementofShaan’XiKonkaElectronicCo.,LtdMajor:MasterofBusinessadministratorStudentname:TongYansignature:Tutor'sname:ZhangHuaLunsignature:AbstractThispaperstudythecostmanagementoftheShaan’XiKonkaElectronicCo.,LtdshortenedcallthecompanyofS.Kcompanyasfollowsaccordingtoresearchthedataofthelastfewyears,adoptthepositivismresearchmethod,exertthetheoriessuchasABCActivity-BasedCosting,propertyrighteconomics...etc.,analyzethecostaccount,themeansofcontrolcostsandexistentprimaryproblemsinthecostmanagementofS.Kcompany.Alsogivetheanalysistowardsexistingthecreationsourceofproblem.Baseontheanalysisofexistentproblem,theauthorputsthebasicdesignthoughtandmethodsthatimprovesthecostmanagementontheS.Kcompany:1ForthewholeofS.Kcompany,costmanagementcomedowntoallaspectoftheenterpriseinnermanagement,onlyperfectperformanceappraisalmechanism,goadmechanismandsignal-transfermechanism,accordinglyperfectthecorporategovernancerom,costmanagementjustacquirematerialbreach,resolvetheproblemsoutputundertheentrust-agencymechanism,suchastargetinconformityandtheinformationdissymmetry...etc.,guardagainsttheoccurrenceofthecontrarychoiceandthemoralsrisk;2costmanagementimporttheideaofstrategymanagementisveryimportant,accordingtoanalyzethecostmanagementstrategymatrixmap,canexplainthestrategystationofallcostitem,makesurecostmanagementstrategy.3Thecostbudgetisveryimportantonthecostmanagement,aimat3theexistentprimaryproblemsinthecostbudget,mustcarryoutABCBActivity-BasedCostingBudget,reducesubjectivityinbudgetcompiling,advanceaccuracyandscience.KeywordThecostmanagementstrategyTheclearmanagementincomeThesecretmanagementincomeActivity-BasedCostingbudgetPerformanceappraisalTypeofthesisAppliedResearch12345671-489101112=13141516171819202122232425262728293031•32••33343536373839404142434445464748495051525354555657585960=61=+++=62••636465666768691.S...[M]..20033.2ArthurJ.Keown,DavidF.Scott,JohnD.Martin,JayWilliamPetty..[M]..199710.3J.H.W.[M]..20021.4.[M]..19996.5R.HansenM.MowenManagementAccounting.[J].,20005-7.6.[M]..19962.7.[M]..20007.8..[M]..20042.9.[M]..20033.10..ABCEVABSC[J].,2004A10.16-18.11...[J].,20048.27-29.12.[M]..1999.13.[J].,1995.7.14...[J].,200411.15..[J].,20048.16.[J].,2004A7.7017Amt.[EB/OL].[J].,19946.19.[EB/OL].,1999.(3).:[J].,20021.21.[J].,20041.22.[J].,20024.23.[J].,20041.24.[EB/OL].[J].,200311.26...[J].,200312.27.[J].,199410.28.[J].,200411.29Amt.ERP[EB/OL].[EB/OL].[J].,2004B7.4-5.32.[J].,200410.33.[J].,20047.34.[J].,200412.35.[EB/OL].,19998.[EB/OL].71,[J].,2004B7.38SAP.R3-[M/CD]..39.[EB/OL]..=88540.[J].,200411.41..[J].,200411.42.[EB/OL].[EB/OL].[J].,20051B.45Coase,Ronald..TheNatureoftheFirm.[EB/OL].[EB/OL].ánZábojník.CEOpayandappointments:Amarket-basedexplanationforrecenttrends[EB/OL].~kjmurphy/publications.htm.陕康公司成本管理研究作者：童彦学位授予单位：西安理工大学本文链接：授权使用：上海海事大学(wflshyxy)，授权号：abd1af18-56a1-4bfa-ba1a-9e2500a8de18下载时间：2010年11月5日