TW公司实时成本管理系统的设计与应用-工商管理专业论文.docxVIP

I I 摘 要 摘 要 随着电力建设的投入，输变电产业迅速扩张，变压器市场竞争日趋激烈，同时原材 料价格持续上涨，使企业的盈利空间越来越小。为进一步提高企业竞争实力，企业必须 加强成本管理和控制。本文通过理论与实践相结合，运用定性分析法和对比分析法，以 变压器制造为实例模型，对成本管理的对象、内容和方法进行研究，分析了目前成本管 理中存在的问题。通过运用现代信息技术，构建适合企业特色的实时成本管理方法，全 面系统地反映核算对象在其制造周期任意时刻的动态成本和实际成本等情况，实现成本 核算和成本控制目标，为制造企业提升竞争能力提供保障。 本文分为五部分：第一部分导论，论述文章的研究背景，研究目的、国内外现状； 第二部分理论部分，主要是论述成本管理的概念、意义、目标和方法；第三部分现状分 析，对 TW 公司成本管理的架构、职能划分、管理内容等现状进行分析，指出成本管理 中存在的问题。第四部分论述实时成本管理体系的构建和保障措施，构建管理流程和方 法，提供解决问题的方法和渠道及实施成本管理体系的保障措施。第五部分结论概括总 结本文的成果及后续的研究方向。 关键词 成本 成本管理 目标成本 标准成本 作业成本 实时成本 II II Abstract Abstract As the investment of power construction, power transmission and transformation industry rapidly expand, transformer market competition becomes more intense, at the same time, and raw material prices continue to rise, make the enterprise profit space smaller. In order to further improve the enterprise competition strength, the enterprise must strengthen the cost management and control. In this article, through combining theory with practice, using qualitative analysis and comparison analysis, in transformer manufacture for instance model, object, content and methods of cost management research, analysis of the current problems existing in cost management. By using the modern information technology, construct the enterprise characteristic of real-time cost management methods, a comprehensive system to reflect the accounting object at any time in the manufacturing cycle and dynamic cost and actual cost, cost accounting and cost control goals, promote competition ability for manufacturing enterprises. The paper is divided into four parts, part I discusses the research background, research purpose, present situation at home and abroad; part Ⅱ mainly discusses the concept, significance, goal of cost management and methods; part Ⅲ is the present condition analysis, through analyzing TW Company’s cost management function, management content and present situation, points out existing problems in cost management. Part IV is the improvement methods