A公司成本管理研究.doc

毕业设计（论文） 中文题目： A公司成本管理研究 学习中心： 专 业： 会计 姓 名： 学 号： 指导教师： 2016年 3 月 1 日 远程与继续教育学院  摘 要 本文共分五章节，首先介绍了本文的研究背景与意义；其次介绍了企业成本管理、成本控制的概念及意义，一个企业所具有的优劣势很大程度体现在成本上，低成本是衡量企业是否具有竞争优势的重要标准之一。文章还对国内外成本控制研究现状做了简要叙述，列举了国内外一些优秀的成本管理控制方法，然后是以A公司为例，分析其公司的成本控制现状、存在的不足，最后提出改进对策，三、四部分是本文的重点所在。A公司的成本控制已经开展多年，取得了一定的成效，尤其是其采用的“科技驱动型成本管理”为企业在市场竞争异常激烈的情况下赢得了优势。基于对A公司成本控制现状的分析，通过对成本控制理论的研究，结合A公司的实际情况，提出了A公司在成本控制中存在的问题，即设计环节零部件通用化率不高、采购环节对资源性原材料掌控能力不强、制造环节忽视人效控制等问题。针对以上问题提出了应对的措施，并从四个方面提出加强A公司的成本控制的决策，即从设计流程规范、考核指标约束两方面提高通用化率、加强采购环节原材料控制、优化制造环节人效控制和完善销售费用管理，这些对策都具有针对性和实务操作性。 关键词：成本管理，A公司，科技驱动型成本管理，针对性 Abstract This article is divided into five chapters, first introduced the concept and significance of cost control, a company which has advantages and disadvantages of a large extent reflected in the cost, the cost is a measure of whether a company has the competitive advantage of the important criteria. The article also Research on cost control at home and abroad made a brief statement, citing the cost of some excellent domestic and foreign management control methods. Next are the Hefei A Company, for example, to analyze the status of the companys cost control, deficiencies and countermeasures, this part of the focus of this article. A Companys cost control have been carried out for many years, achieved some results. Particularly its use of technology-driven cost managementas the enterprise market is fiercely competitive and win the advantage. Hefei A Co.,Ltd. based on the status of cost control, cost control through the theoretical study, combined with the actual situation of the company A ,A Co.,Ltd. presented in cost control problems, namely, universal design aspects of components Rate is not high, control of the procurement chain for raw materials is not strong, effective control of the manufacturing sector overlook the human cost of sales lax management control and other issues. Put for