国有进出口企业成本管理问题研究.docVIP

目　　录 　绪论·······························································4 1.1　研究背景和目的·······················································4 1.2　研究思路和方法及本文框架··········································6 第2章 国有进出口企业的面临的环境分析······················7 2.1　国有进出口企业所处的外部环境····································7 2.2　国有进出口企业的内部环境分析····································8 2.3　国有进出口企业提高竞争力的途径··································9 第3章　国有进出口企业成本管理存在的问题及对策··········11 3.1　国有进出口企业的成本构成··········································11 3.2　国有进出口企业成本管理现状及存在的问题·······················15 3.3　加强战略成本管理的必要性与可行性分析··························15 第4章　战略成本管理在国有进出口企业中的具体运用·······18 4.1　战略成本管理的主要内容和程序·····································18 4.2　价值链分析在国有进出口企业的应用································18 4.2.1　战略成本管理的开端——价值链分析····························18 4.2.2　国有进出口企业价值链分析·······································20 4.3　战略成本动因分析在国有进出口企业的应用·······················23 4.3.1　结构性成本动因分析··············································23 执行性成本动因分析··············································25 4.3.3　作业成本动因分析·················································26 4.4　国有进出口企业的价值链再造······································26 4.4.1行业价值链的后向延伸·············································26 行业价值链的前向延伸·············································27 行业价值链的横向进入·············································28 内部价值链的重组··················································29 第5章 作业成本管理在国有进出口企业中的进一步应用·····31 5.1　作业成本法和作业成本管理·········································31 5.2　作业成本管理在出口成本控制中的应用····························32 5.2.1　出口业务作业及作业动因分析····································32 5.2.2　出口成本控制·······················································34 第6章　结论·······························································37 摘　　要 本文是一篇专题研究报告，重点讨论了国有进出口企业的成本管理问题。 作为在一家大型国有进出口公司从事了十多年财务工作的企业管理人员，笔者对近年来国有进出口企业的起起落落有着比较全面的了解，对这些企业经营管理中存在的一些问题有着较为深刻的认识。成本管理是企业管理的永恒话题，也是国有进出口企业目前迫切需要解决的管理问题之一。 本文循着发现问题→分析问题→解决问题的模式，从国有进出口企业面临的竞争力下降、经济效益下滑这一问题出发，分析了其逐步走入困境的内、外部原因，特别是从内部