防伪成本相关问题研究-会计学专业论文.docxVIP

首都经济贸易大学硕士学位论文防伪成本相关问题研究 首都经济贸易大学硕士学位论文 防伪成本相关问题研究 I I 摘 要 成本管理与控制是企业管理的重要与核心内容，加强各类成本的管理，可以降低 产品总成本、提高利润空间，从而使产品在市场中的竞争力提高。随着经济体制的转 变，企业中的防伪成本支出逐渐增加，比重占总成本的比率逐渐上升，对这类成本的 管理与控制成为企业管理越来越重要的内容。 目前，防伪成本支出较高的主要为消费类商品，因此防伪的管理不仅对企业而且 对消费者也有着重大的意义。然而，很多企业对此重视不足，在防伪成本的管理与控 制中存在一些问题：如没有防伪成本的核算体系，不了解企业对防伪的总支出是多少； 各类防伪技术同时使用，但是哪些生效、哪些已经失效也不能有效监控；伴随企业的 发展，没有进行应如何制定防伪的相关策略的研究。这些不足使企业面临投入大、效 果差、失去市场与商品信誉等等不利局面。因此，本文采用类比分析法、因素分析法、 图表分析法、案例分析法等对防伪成本的核算与控制进行了比较系统的研究；分析了 防伪成本的构成、各类防伪成本之间的关系、防伪成本的属性等；提出了建立防伪成 本核算体系的方法，并将其应用于某酒类企业的防伪成本核算与控制的改进分析，提 出适合企业发展战略的防伪成本核算体系和成本控制方法。 关键词： 防伪成本 打假成本 防伪失效损失 II II Abstract Cost management and control are core components of enterprise’s management. Strengthening cost management may lower one’s overall costs, improve its profit margin and further enhance its products’ competitive position. In recent years, along with economic transition, anti-counterfeiting cost has been on the trend of rising, its proportion on one company’s overall costs is also increasing. Therefore how to manage anti-counterfeiting cost effectively has become an important part of enterprise’s management. Currently, companies with high anti-counterfeiting cost are mainly in consumption field. Anti-counterfeiting management is not only important for companies, it also affects consumer’s welfare. However, many companies have not paid enough attention to this area, and there are some problems in anti-counterfeiting cost management and control, such as no anti-counterfeiting cost accounting system, inability to estimate overall anti-counterfeiting costs, how to incorporate different anti-counterfeiting technologies, how to monitor the effectiveness of these technologies, and many companies’ lack of systematic research on how to formulate anti-counterfeiting policies. These deficiencies put companies in a position with high investment, unsatisfactory effects, shrinking market share and more severely, damaged reputation. By reflecting on above mentioned problems, a systematic comparis