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制造企业生产过程实时成本控制模型与应用研究_MBA毕业论文DOC

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文本描述
摘要
在互联网+时代,当今制造企业与传统的制造业相比,在内外部环境上都发
生了深刻变化。复杂多变的市场外部发展环境,不仅使企业间的竞争日趋激烈,
而且还需要企业能保证满足客户在个性化、差异化、地域化和全球化方面的需
求。同样,对比一下今夕企业内部的产品制造环境,也在多方面都发生了深刻
变化。成本是企业制胜的关键因素,随着时代变迁,企业需要改变原有静态的
成本控制,构建动态实时成本控制,这有利于对产品成本信息及全程成本费用
的及时、精准和全面的监控和追溯。本文研究借助于管理创新和技术创新之路,
对制造企业生产过程实时成本控制模型和应用主要进行了以下研究:
第一,本文通过对制造企业实地考察、问卷调研和大量文献梳理发现,目
前大多数制造企业成本核算与控制方法依然采用的是传统方法。然而,在拥有
先进技术和设备的现代制造企业,成本核算所依存的环境发生了巨变,传统成
本理论伴随知识经济的发展面临着新的挑战,显露出成本黑箱问题、传统成本
核算体系不能实时地反映产品成本相关信息问题等,这些可能贻误企业经营决
策计划和时机,因此,企业需要引入符合时代的成本控制的新思想和新方法

第二,通过大量理论研究和实地考察制造企业“两化融合”与企业管理基
础,研究发现有效融合现代管理技术、信息技术和成本控制技术,充分发挥各
自的优点及其整合优势,能够有效解决上述成本问题和困境。为此,本文构建
了基于 LP+IT+ABC/M 集成的实时成本控制理论框架模型、成本核算与分析模型
及其评价模型

第三,本文将“理论——方法和模型——应用”融为一体,通过案例应用
企业实证研究了上述模型的有效性,并通过 DEA 数据包络方法对作业中心投入
产出进行了效率评价,为企业成本控制提供了科学依据。本文最后以 SX 公司为
例,研究了制造企业生产过程实时成本控制在实际企业应用中的情况及问题,
并提出了 LP+IT+ABC/M 集成的成本控制模型适用条件和相应的对策建议,以期
能够丰富和完善成本理论体系,更好的促进成本管理理论的完善和发展

关键词:制造企业;实时成本控制;LP;IT;ABC/M;两化融合III
ABSTRACT
In the era of Internet +, manufacturing enterprises have undergone profound
changes in both internal and external environment compared with traditional
manufacturing. The complex and changeable external environment not only has
brought increasingly fierce competition between enterprises, but also requires
enterprises to ensure that they shall satisfy the demands of customers in terms of
individuation, differentiation, regionalization and globalization. At the same time,
the internal product manufacturing environment has changed a lot in many aspects
when comparing today’s manufacturing with traditional manufacturing. Cost has
become a key factor to the success of enterprises. As time changes, enterprises need
to change the original static cost control and construct dynamic real-time cost
control, which can be conductive to monitor the product cost information timely,
accurately and comprehensively. This dissertation carries out the following
researches on real-time cost control model and application of manufacturing
enterprises production process by means of management innovation and
technological innovation:
Firstly, this dissertation finds that most manufacturing enterprises are still using
traditional methods to implement cost accounting and control, through field studies,
questionnaires and a large amount of literature reviews. However, for the modern
manufacturing enterprises which hold advanced technologies and equipments, the
environment of cost accounting has undergone tremendous changes, moreover, with
the development of the knowledge economy, the traditional cost theory is facing
new challenges and showing the cost black-box problem, in addition, the traditional
cost accounting system could not reflect the product cost information in real time.
All these problems may mislead enterprise management decision-making and miss
the optimum timing. Therefore, enterprises need to introduce new ideas and new
methods of the cost control in line with times.
Secondly, through a lot of theoretical researches and field investigations of the
integration of information technology and industrialization, as well as enterprise
management foundation, this dissertation finds that the above problems and
dilemma could be solved effectively by integrating the advantages of modernIV
management technology, information technology and cost control. Therefore, this
dissertation constructs the real-time control theory framework model, cost
accounting and analysis model and the evaluation model based on the integration of
LP+IT+ABC/M.
Thirdly, this dissertation combines theory with method, model with application.
The empirical study, based on the cases, demonstrates the effectiveness of the model.
And the DEA analysis assesses of the efficiency of the input and output of the
activity center which provides scientific basis for enterprise cost control. Finally,
taking SX company as an example, this dissertation presents a detailed study on the
application and problems of the real-time cost control during the production process
in manufacturing enterprises, and then the application conditions as well as the
corresponding measures and suggestions of the LP+IT+ABC/M model are put
forward, aiming to enrich and improve the cost theory system, and promote the
perfection and development of cost management theory.
KEY WORDS: Manufacturing enterprises; Real-time cost control; LP; IT;
ABC/M; Integration of information technology and industrializationV
目 录
摘要..........I
ABSTRACT.........III
目 录........III
第 1 章 绪 论........1
1.1 研究背景、目的和意义..1
1.1.1 研究背景...1
1.1.2 研究目的...5
1.1.3 选题意义...5
1.2 核心概念的界定..6
1.2.1 制造企业...6
1.2.2 实时成本控制.......6
1.3 相关理论基础......8
1.3.1 成本控制理论.......8
1.3.2 系统论、控制论和信息论.........14
1.3.3 精益生产(LP)理论....16
1.4 研究基本思路、主要内容和研究方法17
1.4.1 研究基本思路.....17
1.4.2 研究主要内容.....20
1.4.3 研究主要方法.....21
1.5 研究创新21
第 2 章 国内外相关文献研究综述........23
2.1 成本控制方法和模型研究........23
2.1.1 成本控制方法研究.........23
2.1.2 成本控制模型研究.........25
2.2 LP 精益生产研究与应用实践研究......26
2.2.1 基于价值流管理研究...
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