学年论文-ABC分析法在财务管理中的运用.docVIP

学年论文-ABC分析法在财务管理中的运用 导读：就爱阅读网友为您分享以下“学年论文-ABC分析法在财务管理中的运用”资讯，希望对您有所帮助，感谢您对92的支持! 【最新资料,Word 版，可自由编辑！】 摘 要 随着时代的进步、生产的发展、财富的增加，财务管理在企业中的地位上升，企业为提高效益不断寻求成本管理的有效方法。针对传统成本管理有时不能反映出所从事活动与成本之间直接联系的弊端，提出了更加全面和有效的ABC 分析法。本文着重分析了ABC 分析法的内容、步骤、作用，并且以房地产行业为例分析了ABC 分析法在财务管理中的实际应用。由于着重于库存管理与采购管理，ABC 分析法根据不同类别的商品采用不同方法，尤其在采购手续、采购方式的选择、供应商的选择等方面实施ABC 分类的重点管理，为企业的采购部门带来更高的效率。此外，正确的成本信息对于销售的决策也有重要的影响，根据作业成本信息以及市场行情，企业修订了部分产品的价格。修订后的产品价格更加真实地反映产品的成本，具有更强的竞争力，从而提高企业效益。 关键词：ABC 分析法；成本管理；企业效益 Abstract As the era of progress, the development of production, the increase in wealth, financial management in the enterprise’s status rose, and enhancement of efficiency of enterprise is constantly looking for cost effective methods of management. For a traditional cost management sometimes do not reflect the activities and costs directly linked to the disadvantage of a more comprehensive and effective ABC analysis. This article focuses on the analysis of the ABC analysis of content, procedures, roles, and to the real estate industry as an example of the ABC analysis in financial management application. Because of the emphasis on inventory management and procurement management, ABC analysis method based on the different categories of goods using different methods, especially in the procurement procedure, the choice of procurement, supplier selection and implementation of the ABC classification of key management, corporate procurement department more efficient. In addition, the correct cost information for the sales of the decision also has important implications, depending on the job cost information as well as the market, the company revised the part of the product price. Revised product prices more truly reflect the product’s cost, greater competitiveness, thereby improving the efficiency of enterprises. Keyword : ABC analysis; Cost Management; Enterprise Benefits 目 录 1 绪论 .......................................................................................................