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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