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MBA毕业论文_F仿真技术研究所成本管理体系研究

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国内图书分类号:F230学校代码:10213
国际图书分类号:005密级:公开
工商管理硕士学位论文
F仿真技术研究所成本管理体系研究
硕 士 研究生: 孙婷婷
导师: 高艳茹副教授
申 请学 位: 工商管理硕士
所 在单 位: 中国人民解放军93199部队
飞行仿真技术研究所
答辩日期
EA
: 2018年03月
授予学位单位: 哈尔滨工业大学
Classified Index: F230
U.D.C.: 005
A Dissertation for the Degree of MBA
RESEARCH ON THE COST
MANAGEMENT SYSTEM OF INSTITUTE
FOR F SIMULATION TECHNOLOGY
Candidate:Sun Tingting
Supervisor:Prof.Gao yanru
Academic Degree Applied for: MBA
Affiliation: Institute For Flight Simulation
Technology,93199 PLA Troops
Date of Defense: , 2018
Degree-Offering-Institution: Harbin Institute of Technology
哈尔滨工业大学工商管理硕士学位论文
摘要
中国十二届全国人大三次会议解放军代表团全体会议明确提出要将军民
融合发展确定为国家战略。成立中央军民融合发展委员会,确定以“军转
民”、“民参军”的产业模式开展军民融合发展战略。大量民营企业进入军
用产品和技术市场,参与军品的研制和生产,对整个军品研发行业的影响是
不言而喻的,给原有的部队装备科研机构带来极大的挑战。在军民融合的时
代背景下,军品科研生产在管理方式、结构改革等方面都呈现出新的发展变
化,给部队装备科研机构带来了新机遇,但对其成本管理提出了更高的要求,
市场导向的作用更为突出。为更好的适应当前军民融合新常态,需要部队军
品科研单位摆脱传统成本管理桎梏,以原有管理模式为基础,突出市场导向
原则,加强成本管理观念意识,实现对成本管理路径的创新拓展,如此才可
以在有效使用国防经费的同时,推动部队军品科研单位实现长足发展,能够
在激烈市场竞争当中占据优势地位
在当前背景形势下,本文提出一套完整的使用于部队装备科研的成本管
理体系,促进权责发生制和作业成本法从理论层面向实际应用层面的转化,
对部队科研机构提高成本信息质量和整体管理能力具有一定的理论意义和现
实意义。本文以F仿真技术研究所为例,针对研究所的组织形式、管理方法
和管理效果几个方面剖析成本管理的现状,提出成本管理意识欠缺、成本核
算基础不适用、成本核算方法过于简单、成本分析流于形式、成本控制存在
漏洞、成本考核形同虚设六个问题。着眼于研究所内部和外部环境两个角度
出发解析问题的成因,从而构建成本管理体系。明确体系构建的原则目标与
模型,完善成本管理组织结构,建立并完善成本核算体系、成本考核管理制
度以及成本分析控制制度。其中重点在于成本核算体系的构建,引入了权责
发生制为核算基础,并选择作业成本法完成成本核算。在最后,本文针对成
本管理体系运行提出了各项保障措施,针对体系运行可能遇到的阻碍提出更
新成本管理理念、加强人力资源保障与部门间团队协作、完善奖惩措施和内
部监督机制、提高信息化水平等有效的保障措施
关键词:成本管理;成本管理体系;作业成本法
- I -
哈尔滨工业大学工商管理硕士学位论文
Abstract
The delegation of the PLAproposed that upgrade the development of
military and civilian integration as one of the national strategy.Establish the
committee of central military and civilian integration development., and settle
down military-to-civil, civil-join in-militaryas the industry pattern to carry out
the development of military and civilian integration strategy. A good number of
civil enterprises devoting to the military products and technology participate in
the researching and producing, means a lot to the military product researching
areas which challenges the formal equipment scientific research institutions. In
the background of military and civilian integration, there are new changes and
development in the management and the structure reforming in the scientific
research and production of military products, and also new opportunities,
meanwhile comes high requirements in their cost controlling. For the adaption of
the new situation of the military and civilian integration, the only way to take
advantage and get development in the market competition of military equipment
researching and also ensure the effective use of national defense funds which are
developing fund and purchasing fund, is by breaking through the limitation of the
traditional cost management of military products' scientific research and
production,strengthen market oriented constraints on the basis of the original
management formation, furtherly strengthen the awareness of cost management
in military scientific research and production,strive to innovate the path of the
cost management of military scientific research and production.
In the present background, this paper puts forward a set of the cost
management of military scientific research and production. Promote the
transformation of accrual accounting and ABC from theoretics to application. It
has theoretical significance and realistic meaning for military scientific research
and production to raise their cost information quality and overall management
ability. Taking the example of the Institute of simulation technology, and its
types of organization, management method and management effect, we issue the
problems of its awareness of cost controlling, basis of cost accounting, method of
cost accounting, cost analysis, cost controlling and cost examination, then
- II -。