Enterprise cost management opening report
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Enterprise cost management opening report (a)
First, the basis for the selection of the topic, the significance and value in terms of practical application
The theory of enterprise cost management is a relatively important branch of the theory of enterprise management, cost management is to solve the increasingly competitive environment of the enterprise and exists, the theory of cost management can be The fact that the theory of cost management exists and continues to develop itself also confirms the importance of cost management for the survival and development of enterprises, and strengthening cost management to reduce costs plays an important role in the enterprise.
Through the study of this topic, can save labor consumption, increase production and reduce costs for the rich railroad sleeper Co. Thus improving the economic efficiency of the enterprise and increase profitability. For the healthy and sustainable development of enterprises and improve competitiveness to provide protection. At the same time also for related enterprises in the cost management issues to provide reference.
Second, this topic at home and abroad in the current state of research
Overseas: enterprise cost management research is mainly focused on how to improve the usefulness of cost management information and how to use advanced computer technology to expand the cost management functions, improve the efficiency of cost management, in particular, the application of job cost and combined with the implementation of ERP cost management innovation, has made considerable progress. In particular, the application of job cost and the implementation of ERP in combination with the innovation of cost management has achieved considerable success.
British professor Robin Cooper (RobinGooperand) proposed a strategic cost management model centered on the job cost system, the essence of this model is the full introduction of job costing in the traditional cost management system, focusing on the changes in the competitive position of the enterprise and competitors' movements, which constitutes a brand-new accounting position - strategic management accounting. 20 century. After the 1990s, the Japanese cost management theory and enterprise circles also began to strengthen the research on strategic cost management and its application of competitive intelligence, and put forward a representative strategic cost management model - cost planning. This strategic cost management model is from the initial point of things, the implementation of full and thorough analysis of cost information, compared with competitors' products, to design the cost of the product, so as to minimize the cost of its nature is a kind of strategic management of the enterprise's future profits of the intelligence research process.
Domestic: the cost of state-owned enterprises budget content is not comprehensive, can not play the role of the budget in cost management guidance. Cost management is relatively single. The content of cost management by the product cost gradually to the enterprise cost and strategic cost management development, theoretical researchers and enterprises are also related research and practice.
Third, the content of the research and the approach to be taken
The content of the research: starting from the analysis of the social cost of the rich railway sleeper, for the rich railway sleeper the existence of the problem of cost management, to find out the factors affecting the cost management of the rich railway sleeper, and sorted out, combined with the theoretical study and the theoretical support of the literature, to put forward a solution to the problem of cost management of the rich railway. Track sleeper cost management problems of countermeasures to be taken: field survey, quantitative and qualitative combination, inductive analysis, standardized research, etc..
Four, the main difficulties and solutions in the research
Difficulties: the distortion of the cost data, due to cost accounting technology may lead to relevant data deviation from the true value.
Solution: technical and logical analysis, field survey.
V. Schedule of the dissertation
Sixth to seventh weeks to prepare the opening report and the opening defense
Eighth to tenth weeks to write the outline of the dissertation to organize the information foreign translation
Eleventh week of the dissertation draft
Twelfth to thirteenth weeks of the dissertation revision
Fourteenth to fifteenth weeks of the final draft of the dissertation, defense preparation
Sixteenth week of the dissertation defense
Sixth, references:
[1] Ran Qiuhong. Concepts, methods and applications of strategic cost management [J]. China Soft Science, 2001,(05).
[2]Yu Jie. Marketing cost analysis based on customer value creation [D]. Ocean University of China, 2015.
[3]Zhang Zhihong. Research on the application of strategic cost accounting in manufacturing industry of Heilongjiang province [D]. Harbin Institute of Technology, 2015.
[4]Wei Dehong, Wang Shanshan. Research on the flexibility of cost management system[J]. Friends of Accounting (below), 2015,(01).
[5]Ge Zhaoqiang. Strategic Management, Bank Growth and Strategic Transformation of Commercial Banks [J]. Journal of Guangdong Institute of Finance, 2015,(01)
VII. Instructor's comments and suggestions:
Signature: Month of the year
Enterprise cost management opening report (II)Introduction to the background of the topic
Economic development of market globalization and demand Dominance of the market globalization of economic development and demand for enterprises facing increasing market pressure, how to create their own competitive advantage to survive in the fierce competition, profit and sustainable development, is the theory and practice of business management has been constantly exploring the subject.
In the highly developed information, **** enjoy the post-industrial economy and society, enterprises want to rely on the new and different and set up long-term industry shielding advantage is very difficult. In the product no difference or very small differences in the premise, if an enterprise can achieve and maintain cost leadership, that it as long as it can make the price equal to or close to the average price level of the industry will become the best in their industry. It can be seen that cost is a key element in the survival and development of enterprises.After the 1980s, with the popularization and application of some advanced manufacturing technologies and the global allocation of resources, the competition among enterprises has been intensified, which has led to the pursuit of the relevance of cost management information by enterprises. The rise of new cost management models such as Activity-Based Cost Management (ABCM) and Target Costing/Cost Design (TC/CD) marks a new stage of innovation and development for cost management, with the most prominent impact of job cost management.
Since China's reform and opening up, the economic construction has made great achievements, the number of enterprises is increasing, the scale is expanding, new products are emerging, new industries continue to emerge. China has become the world's fourth largest manufacturing base. Many products occupy an important position in the world market, of which the output in some manufacturing areas has been among the world's leading. However, with the further expansion of China's opening to the outside world, the weakness of traditional cost accounting and management methods in providing more accurate cost information and more effective support for management decision-making will certainly put China's manufacturing enterprises at a competitive disadvantage in the international market Job Cost Management Dissertation Open Topic Report Job Cost Management Dissertation Open Topic Report. How to learn from foreign advanced cost calculation and management methods so as to optimize the cost management level of China's manufacturing enterprises, enhance the manufacturing enterprises to continue the competitive ability to ensure its positive role in the promotion of China's new road to industrialization has become a hot spot of theoretical and business circles **** the same concern. The purpose of writing this paper is to conduct research on the issue of job cost management of XX Glass Co. Through the investigation and analysis of the company's job cost management, to find out its problems, analyze the reasons for the problems, and apply the knowledge gained to solve the problems, which is of great practical significance.
Status of domestic and foreign research
The status of foreign research on job cost management
The earliest theoretical and practical discussion of job cost is the American accountant Eric Kohler (Eri0Kohlor) Professor. 1941 Professor Kohler published a paper in the journal Accounting Forum for the first time on the job costing (Activity Costing). Costing (Activity-Based Costing, hereinafter referred to as ABC) was discussed. Kohler's idea of operation cost mainly came from thinking about the hydroelectric power industry in the 1930s. In the production process of hydroelectric power, the costs of direct labor and direct materials (here, water source) are cheap, while the proportion of overhead costs is relatively high, exposing the problem of the inadaptability of traditional accounting costing methods. And job cost management (Activity a Based Cost Management, hereinafter referred to as ABCM) origin can be traced back to the early seventies George, Stambus (George Stambus) Professor's research, in 1971 he was in the book "job costing and input-output accounting" (Activity cost a grand Input-output Accounting) in 1971 in his book "Activity costing and input-output accounting" (Activity cost a grand Input-output Accounting) a book for the first time a comprehensive description of the operation of the operation costing operation input-output system and other related categories. This book is considered to be the first monograph on the theoretical study of job costing. His other book, Job Costing for Service and Decision Making - Cost Accounting in a Decision Useful Framework, explicitly extends ABC to the management level.
James, A. Brinson, in his 1991 book Job Accounting: Job-Based Costing, discusses the framework for understanding job accounting and the 'relationship' between the introduction of job accounting and the changing global marketplace, and introduces and explains a number of new cost accounting concepts, such as job analysis, cost without adding value, value-added cost, job production cost, etc. It also describes the calculation of job costs and how to trace the relevant cost drivers in order to utilize them appropriately. This standardized study takes the job costing approach a big step forward.
Professors Cooper and Kaplan, in their 2015 Cost Management System Design, state that the application of advanced cost management systems requires an intensive exchange of information between the job-costing system and other systems in the organization, and therefore must be based on enterprise resource planning cost systems to be competent. Professor Kaplan, on the other hand, is regarded as the mastermind of job costing, and he emphasizes that the essence of job costing is to take the job as the basis for determining the allocation of indirect costs, and to guide the managers to focus their attention on the reasons for the cost incurred and the cost drivers, instead of focusing on the costing result itself, through the calculation and effective control of the job costing, the indirect costing in traditional manufacturing costing method can be better overcome. The company's business model is based on the idea that the company's business model is a good way to improve the quality of its products and services.
Domestic research status of job cost management
Professor Yu Xueying published in Accounting Research, No. 7, 1995, "Briefly discuss the new development of generation management accounting" is now recognized as the vanguard of China's theoretical community to lead a boom in the study of job cost job cost management dissertation report work report
Although there were voices of skepticism during the period, the work report is not a good idea, but it is a good way to avoid the problem. There are also skeptical voices during the period, but affirming the positive significance of job costing and arguing the possibility of its implementation in China has become the mainstream, we can see the degree of attention to job costing in China through the following chart.
In the new century, domestic scholars began to systematically sort out the conceptual system of job costing, based on the core concept of job costing in-depth analysis, and try to apply job costing more to China's advanced manufacturing enterprises, but also gradually incorporate the concept of job costing into non-manufacturing enterprise management.
Purpose of the study
The current market competition is fierce, the enterprise operating costs are too high will lead to the loss of competitive advantage, product market shrinkage, profit decline, and ultimately will lead to the enterprise can not continue to survive, so the operation cost management work on the vitality of the enterprise is crucial, the enterprise in the daily operation should attach great importance to cost management, the establishment of operation cost management, without affecting the quality of the product maximize the cost of production, and also to maximize the cost of production, and to maximize the cost of production. minimize the cost of the enterprise under the premise of affecting product quality. However, China's market economic system is still not perfect, most enterprises have not established a modern enterprise management system, which also leads to the existence of many shortcomings in the operation cost management work.
In view of this, this paper takes XX Glass Co., Ltd. as an example of empirical research, analyzes the problems in its operation cost management, and puts forward corresponding countermeasures.
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