我国成本管理模式研究—以邯郸钢铁集团为例

论文编号:CW205  论文字数:14827,页数:18

我国成本管理模式研究—以邯郸钢铁集团为例
摘要

 随着社会主义市场经济和现代企业制度的逐步建立和完善，深化成本管理改革也日益成为一个突出而又迫切的问题。优胜劣汰是竞争的基本法则，企业要生存、求发展，就必须苦练内功，采取各种措施降低成本，以低于竞争对手的成本进行生产经营，企业才能在竞争中立于不败之地。因此，现代企业管理必须更加关注成本，成本管理方法也必须更加科学。
 本文以当前社会主义市场经济发展局势及面临的现状为出发点，对企业实施的成本管理模式进行分析研究，寻求企业发展的最佳渠道。首先阐述了现行主要成本管理理论的原理以及具体应用的现实意义。着重分析以邯郸钢铁集团为例的成本管理模式，分析其采取的改革措施，以及由此而带来的成果。全面的看待成本模式改革下为企业带来的利益，然而更加不能忽视一些潜在的问题。具体问题具体分析，对邯郸钢铁集团改革成功案例的分析，意在立竿见影的为我国企业树立标榜，寻求改革措施。使得我国企业在成本方面走出怪圈，为我国建立资源节约型、环境友好型社会贡献力量。

关键词: 成本管理；作业成本管理；成本管理改革；战略成本管理
论文类型: 应用研究型

The mode study of cost management in China-the example of Hangang mode                                      

Abstract

    With the establishment and perfection of socialist marketing economy and modern enterprise system,deepening reform of cost management has become an increasingly prominent and urgent problem. "Survival of the fittest" is the basic code of competition,and the existence and development of enterprises depend on lower cost than that of their competitors.Therefore,the modern enterprise management must pay more attention to the cost, cost management method has to be more scientific.
 Based on the current situation in the development of the socialist market economy and faced situation as a starting point for enterprises,analysing  implementation of the managerial mode about cost management, seeks the development of the enterprise best channel. First expounded current major cost theory of management principle and specific application of practical significance. In Handan iron and steel group, emphatically analyzed as an example of the cost management mode, analyzes its reform adopted measures, and which generates results. Comprehensive look at cost mode reform under the benefits to business, yet more cannot ignore some potential problems. The concrete analysis of Handan iron and steel group, reform and successful cases in the analysis, intended to immediate for Chinese enterprises establish flaunt, seek reform measures, and make China's enterprises in the cost for our establishment.In order to get out of the circle,and make a contribute to a resource-conserving, environment-friendly society.

Key words: Cost Management;ABCM;Reform of Cost Management;SCM
Type of thesis: Applied Research

目录
1 绪论 1
2 现行的主要成本管理理论 2
2.1 作业成本管理 2
2.1.1 作业成本法概述 2
2.1.2 成功实施作业成本管理的八大步骤 2
2.1.3 作业成本管理的应用及现实意义 3
2.2 战略成本管理 4
2.2.1 战略成本管理概述 4
2.2.2 战略成本管理的基本步骤 4
2.2.3 战略成本管理的应用及现实意义 5
2.3 产品生命周期成本理论 5
2.3.1 产品生命周期原理 5
2.3.2 产品生命周期曲线 6
2.3.3 产品生命周期的应用及现实意义 6
3 邯钢成本管理模式 7
3.1 邯钢模式简介 7
3.2 邯钢模式的理论分析 7
3.2.1 模拟市场 7
3.2.2 成本否决 7
3.3 邯钢成本管理模式的优缺点 8
3.4 完善邯钢的成本管理模式的途径与方法 9
4 成本管理模式改革的发展趋势 10
4.1 存在的问题 10
4.2 启示和建议 11
4.3 改革趋势及意义 11
5 结束语 13
参考文献 14
致谢 15