搜索
学号：02011616密级：哈尔滨工程大学本科生毕业论文现代企业成本管理问题及对策研究院（系）名称:经济管理学院专业名称:工商管理学生姓名:冯亮指导教师:李潭助教朱建新副教授2006年3月现代企业成本管理问题及对策研究院（系）：经济管理学院专业：工商管理学号：02011616学生姓名：冯亮指导教师：李潭助教朱建新副教授2006年3月摘要成本是一个综合性极强的经济指标，它不仅反映着企业的物料消耗、经营管理水平和资金利用效率，而且还深刻地影响着企业的未来，成本管理将成为培育企业核心竞争优势的重要举措随着新产业社会潮流的到来，企业的生产经营换境发生了显著的变化，使得传统的成本管理方法受到了前所未有的冲击。针对这种局面，世界上发达资本主义国家的成本管理理论与实践率先迈出了革新的一步，主要表现为美国“作业成本管理”与日本“成本企画”两大代表模式开始崛起，且目前正逐渐成为主导全球成本管理的主流思潮。“作业成本管理”和“成本企画”这两种代表模式克服了传统成本管理方法对产品成本信息的扭曲以及对产品成本只注重事中和事后控制而造成的控制效果不佳等弊端，取得了举世瞩目的成效。但二者也存在许多不足之处，而其优点又具有很强的互补性。本文具体阐述了这两种成本管理方法，而又解析了其中的缺点。以及他们在实际运用中的使用情况。也对他们在使用当中出现的问题做了进一步的对策研究。关键词：成本管理；现代企业；问题AbstractCostisacomprehensiveindex.Itreflectsthelevelofsuppliesconsumption,thelevelofmanagementandefficiencyofcapitalusage,andinfluencestheenterprises'future.Itisanimportantmeasureofcultivatingtheenterprises'corecompetentadvantage.Withthearrivalofsocialtidewayofnewindustry,Manufacturingandrunningenvironmentofenterprisegaveobviouschangeanditmadetraditionalcostmanagementaccordancewiththisprospect,methodsufferunprecedentedimpact.FirststepofinnovationonCostdevelopedcapitalismcountriesmanagementtheoryandpractice.madeIntheItmainlyshowedrisingofActivity-BasedCostManagementinAmericanandTargetCostinginJapan.Atpresenttheyareturningintomainthoughtofguidingcostmanagementintheworld.Activity-BasedCostManagementandTargetCostinggotridofdistortionofcostinformationanddisappointingcontroleffectbecauseofonlyemphasizingcontrolaftertheeventforproductcostunderthetraditionalcostmanagementmethodandgainedmagnificenteffect.Buttheyalsohavemanyshortcomings;furthermoretheirmeritsreplenisheachother.Bothinthethesisonthebasisoftwomethodsandtheirshortcomingarefrondoselyexpatiated.Furthermore,theyareusedinthepractice,whichwillalsohaveabadeffect.Butinthethesis,theadvicesarealsoputforward.Keywords：managementmoderncorporationproblem目录第1章绪论··············································································11.1论文写作背景和意义····························································11.2论文总体思路以及主要内容···················································21.3论文的特色和目的································································21.4国内外的研究现状·······························································21.4.1国外的研究现状··························································21.4.2国内的研究现状··························································31.5论文写作结构······································································3第2章现代先进成本管理方式的理论分析································52.1成本管理的概念的内涵及其外延!············································52.2成本管理的形成与发展·························································62.3当前成本管理的方式的理论分析·············································72.3.1适时制成本管理··························································72.3.2作业成本管理·····························································82.3.3目标——责任成本管理控制···········································92.3.4价值成本管理···························································102.3.5企业成本抑减·····························································112.3.6全面成本管理····························································122.5本章小结·········································································13第3章我国企业的成本管理方法的的使用情况及其常出现的问题···················································································143.1我国企业成本管理方法的使用情况········································143.2关于目前各种成本管理方法的地评价·····································143.2.1对适时生产制的评价···················································143.2.2对作业成本管理的评述···············································153.2.3对质量成本管理的评述················································173.2.4对作业成本管理的评述···············································173.2.5对质量成本管理的评述················································193.3目前我国企业成本管理中存在的问题·····································193.3.1企业在成本涵义的认识上存在错误·································193.3.2企业在成本管理上存在缺位和不到位·····························203.3.3企业对外披露成本信息存在失真····································213.4本章小结·········································································22第4章现代企业成本管理的对策············································234.1新环境对成本管理模式提出了新要求·····································234.2关于企业成本管理方法的对策和建议·····································244.3关于企业成本管理实施的对策和建议·····································274.3.1完善成本新内涵,健全成本管理制度······························274.3.2成本管理既要秉承传统,更要推陈出新···························294.3.3成本管理需要巧干，更需要实干···································294.3.4实行内外并举,确保成本信息的真实性···························294.4本章小结·········································································30结论·························································································31参考文献·················································································32致谢·························································································341第1章绪论1.1论文写作背景和意义上个世纪70年代整个资本主义经济环境发生了巨大的变化，由于市场层面上消费者对个性化产品的需求日益剧增，从而导致生产商多品种小批量生产的压力增加，此时客观上呼唤着一种具有更为灵活和便利的生产制造系统的面世。柔性制造系统(FlexibleManufacturingSystem,FMS)就是这样应运而生的，同时综合以软件要素