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MBA毕业论文_有企业非经营性资产_三供一业_项目全过程成本管理研究PDF

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本文以北京市国有企业非经营性资产“三供一业”接收项目作为研究对象,从政策 背景、项目进展、工作流程的介绍入手,以全流程成本管理需求出发,借鉴国内外相关 的研究成果,选择成熟的理论为基础,从成本管理的视角,去确定研究的内容,分析成 本管理方案的可行性。 国有企业“三供一业”是指国有企业职工家属区供水、供电、供气(供暖)及物业 管理。企业承担社会职能“小而全,大而全”,是计划经济体制下所遗留的问题。这些 非企业职能耗费了大量企业资源和精力,增加了经营成本,让国有企业在日益增长的市 场竞争中举步维艰。 国有企业非经营性资产“三供一业”项目北京起步较晚,北京该类项目总面积在7500 万到9000万平米,数量巨大并且项目间情况各异,历史遗留问题多、人员组成、产权 分布、服务水平均参差不齐。相关资料匮乏,管理人员水平存在巨大差距。结合接收、 管理、运营、处置等全流程,已有实例不多。针对存在的困难通过分析原因,可以得出 企业必须通过自上而下的方式从组织机构、流程设定、全员管理意识特别是成本意识的 建立入手,通过全流程作业成本的数据积累与分析将精细化管理的体现在实际工作中。 本文运用了成本管理、流程再造、价值链、作业成本法等成熟的理论知识结合实际 接收项目实际的业务推进,完善全流程作业成本结合实际运用情况与过程控制的情况, 以期为北京非经“三供一业”企业进一步提高工作效率完善服务,做到“管的起,兜得 住,可持续”的目标给与支持和帮助,对解决非经营性资产“三供一业”项目的全流程 成本管理提供一个可行的思路和成本控制方法,同时为优化国有企业成本管理提出了一 些建议。 关键词:非经营性“三供一业”;成本优化;价值链重构;流程再造;作业成本法。 II Abstract This paper takes the non-operating assets of the state-owned enterprise "three supplies for one industry" as the research subject, starting from the introduction of policy background, project progress and work flow, starting from the whole process cost management needs, drawing on relevant research results at home and abroad, choosing based on mature theory, from the perspective of cost management, to determine the content of research and analyze the feasibility of cost management. State-owned enterprises “Three supplis and one industry” refers to water supply, power supply, gas supply (heating) and property management in the family areas of employees of state-owned enterprises.Enterprises undertaking social functions “small but complete, large and comprehensive” are issues left over from the planned economic system. These non-enterprise functions consume a lot of enterprise resources and energy, increase operating costs, and make state-owned enterprises struggle in the growing market competition. The “three supplies and one industry” project of non-operating assets of state-owned enterprises started in the middle of the country with Beijing as an example. The total area of the project is between 75 million to 90 million square meters. The number is huge and the situation varies from project to project. There are many problems left over from history,the composition of personnel, the distribution of property rights and the level of service are uneven. Relevant information is scarce, and there is a huge gap in the level of managers. Combined with the whole process of receiving, management, operation and disposal, there are few examples. In view of the existing difficulties, through the analysis of the reasons, it can be concluded that enterprises must start with the establishment of organizational structure, process setting, full staff management consciousness, especially cost consciousness, through the top-down way, through the data accumulation and analysis of the whole process activity cost, the fine management can be embodied in the actual work. In the discussion, mature theoretical knowledge such as cost management, process re-engineering, value chain, activity-based costing are used to integrate the actual business promotion of receiving projects, and to improve the whole process activity-based costing with the actual application and process control, so as to further improve the work efficiency and service of Beijing non-economic "three-supply-one-industry" enterprises, so as to achieve "management start, affordable". The objective is to provide support and help to solve the whole process cost management of "three supplies and one industry" project, and provide a feasible way of thinking and cost control method. At the same time, some suggestions are put forward to optimize the cost management of state-owned enterprises. Keywords: "Water-gas- power supply and property" receiving project; cost optimization; value chain reconstruction; process reengineering; activity cost method III 目 录 摘要 ........................................................................................................ I ABSTRACT .................................................................................................. II 第1章 绪 论 ................................................................................................1 1.1 研究背景 ............................................................................................................... 1 1.2 研究目的和意义 ................................................................................................... 2 1.2.1 研究目的 ........................................................................................................ 2 1.2.2 研究意义 ........................................................................................................ 2 1.3 国内外文献综述 ................................................................................................... 3 1.3.1 国外文献综述 ................................................................................................ 3 1.3.2 国内文献综述 ................................................................................................ 4 1.4 研究内容 ............................................................................................................... 6 1.5 研究方法、思路与创新点 .................................................................................... 7 1.5.1 研究方法 ........................................................................................................ 7 1.5.2 研究思路 ........................................................................................................ 7 1.5.3 研究的创新与特色 ........................................................................................ 8 第2章 相关概念界定及理论概述 ...............................................................9 2.1 成本管理理论 ....................................................................................................... 9 2.1.1 成本管理概念 ................................................................................................ 9 2.1.2 成本管理原则 ............................................................... 9 2.2 流程再造(BPR)理论 ............................................................. 10 2.2.1 流程再造 ...................................................................................................... 10 2.2.2 企业资源管理计划(ERP) ........................................................................ 11 2.3 价值链的成本管理理论 ....................................................... 11 2.3.1 价值链成本管理含义 .................................................................................. 12 2.3.2 价值链中引入成本管理的意义 .................................... 13 2.4 作业成本法 ......................................................................................................... 13 2.4.1 作业成本法核算 .......................................................................................... 13 2.4.2 作业成本法的作业管理............................................................................... 13 IV 第3章 国有企业非经营性资产“三供一业”项目接收流程及成本分析15 3.1 “三供一业”项目主要目标 .............................................................................. 15 3.2“三供一业”项目接收流程 ............................................................................... 15 3.2.1 “三供一业”分离移交工作流程 .............