首先，对成本管理流程的概念及相关理论进行了梳理，包括成本、成本核算、
成本管理、流程、流程管理以及流程的优化再造等；并且讨论了战略成本管理、价
值链理论和成本控制理论对成本管理流程优化再造的重要指导作用，对深入探讨 SQ
公司成本管理流程的优化再造奠定了理论基础
其次，在阐述 SQ 公司十余年来成本管理及流程现状的基础上，查找成本管理流
程中存在的问题，并深入剖析导致问题的原因，为本文进行成本管理流程优化再造
指明了方向
再次，根据公司实际和未来发展目标，并结合订单式采购、作业成本法和批量
成本法，制定了 SQ 公司成本管理流程再造方案，包括设定成本管理流程优化再造的
目标、方法、步骤等
最后，为保证 SQ 公司成本管理流程的优化再造方案的顺利实施，根据影响成本
管理流程的主要因素，提出了成本管理流程方案的运行保障措施
关键词：SQ 公司；成本管理；成本管理流程燕山大学工商管理硕士学位论文
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Abstract
The current steel market in China is facing a serious insufficient effective demand,
complexity of contradictions among industry overcapacity situation of legacy.
Enterprises want to win his place in the fierce competition environment, only to improve
their market competitiveness, reduce the production cost of enterprise management,
effective cost management measures, to optimize enterprise cost management process to
solve the enterprise survival and development of the principal contradiction. Taking SQ
company as the research object, through literature research, qualitative analysis and other
research methods, combined with the present situation of the enterprise cost management
process, cost problems existing in the management process of the firm, the reason and
characteristic carried on the thorough analysis, put forward the cost management process
reengineering program, reduce the enterprise production and operation cost, in order to
achieve the purpose of promoting the core competitiveness of enterprise.
First, the concept of cost management process and related theory, including cost, cost
accounting, cost management, process, process management, and the optimization of
process reengineering, etc.; And discusses the strategic cost management, value chain
theory and the theory of cost control important guiding role in cost management process
optimization, to explore optimization of the cost management process reengineering SQ
company to lay a theoretical basis.
Secondly, in this paper the SQ company ten years based on the present situation of
cost management and process, to find the problems existing in the cost management
process, and further analyze the cause of the problem, for this article pointed out the
direction of the cost management process optimization reengineering.
Again, according to the company&39;s actual and future development goals, and
combined with ordering procurement, homework cost method and cost method quantities,
formulated the SQ company cost management process reengineering scheme, including
development of cost management process optimization reengineering objectives, methods,
steps, etc.Abstract
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Finally, in order to ensure the SQ company cost management process of the smooth
implementation of reengineering and optimization scheme, according to the main factors
influencing the cost management process, puts forward a project cost management process
the operation of the safeguard measures.
Keywords: SQ company; cost management; cost management process目 录
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目 录
摘要·· I
ABSTRACT·II
第 1 章 绪 论1
1.1 课题研究背景及研究意义· 1
1.1.1 课题研究的背景·1
1.1.2 课题研究的意义·2
1.2 国内外研究现状·· 2
1.2.1 国外研究现状··3
1.2.2 国内研究现状··4
1.3 本文的研究内容和方法·· 7
1.3.1 本文的研究内容·7
1.3.2 本文的研究方法·7
第 2 章 相关概念及理论基础9
2.1 成本的含义和成本核算含义及内容 9
2.1.1 成本的含义9
2.1.2 成本核算的含义及内容·9
2.2 成本管理的含义及内容·· 9
2.2.1 成本管理的含义·9
2.2.2 成本管理的内容··10
2.3 流程及流程管理的相关理论· 10
2.3.1 流程及流程管理的含义··10
2.3.2 流程管理的原则和流程的优化再造11
2.3.3 战略成本管理12
2.3.4 价值链管理理论··13
2.3.5 成本控制理论13
2.4 本章小结 14
第 3 章 SQ 公司成本管理流程现状及问题分析·15燕山大学工商管理硕士学位论文
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3.1 SQ 公司概述·15
3.1.1 SQ 公司简介15
3.1.2 SQ 公司组织架构·15
3.2 SQ 公司成本管理发展历程及成本构成··16
3.2.1 SQ 公司成本管理发展的历程··16
3.2.2 SQ 公司成本的构成18
3.3 SQ 公司成本管理流程的现状
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