浅析现代企业成本管理本科学位论文

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前 言
制约我国企业实现可持续发展战略的原因主要是成本管理
观念落后、成本管理方法陈旧、成本信息失真等。这充分说明
我国企业现有的成本管理系统已不能满足企业市场竞争的需
要。所以，必须充分重视成本管理，提高全员成本管理意识，
将理论探讨与实践需求相结合，突破传统思维模式，在战略层
面综合考虑成本管理问题，采用作业成本法等现代化的成本管
理手段，根据企业自身特点确定成本管理战略，树立系统的成
本控制意识。当今世界新兴产业层出不穷，全球性竞争愈演愈
烈。企业外部环境不确定性程度的加深，迫使企业为了争夺市
场和生存发展空间，在经营管理中将短期目标转向长期目标，
由专业化职能性经营管理转向全局性决策和管理，将管理活动
提高到战略层次。在国民经济进一步调整当中，改进成本管理
问题已日益引起人们的重视和关注
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目 录
一般部分
1. 企业一般概况 ···················································································· 1
2. 企业成本计划完成情况分析 ·································································· 1
2.1全部产品成本计划完成情况分析 ······················································· 2
2.2可比产品成本计划完成情况分析 ······················································· 2
3. 企业期间费用计划完成情况分析 ···························································· 2
3.1营业费用的分析 ············································································ 3
3.2管理费用分析 ··············································································· 3
3.3财务费用分析 ··············································································· 3
4. 企业利润分析 ···················································································· 3
4.1利润总额的分析 ············································································ 4
4.2主营业务利润分析 ········································································· 4
4.3其他业务利润分析 ········································································· 4
4.4投资收益分析 ··············································································· 5
4.5营业外收支分析 ············································································ 5
5. 企业会计报表体系 ·············································································· 6
5.1企业会计报表分析 ········································································· 6
5.2资产负债表的分析 ········································································· 6
5.3损益表的分析 ·············································································· 10
5.4现金流量表的编制 ········································································ 12
6.企业财务分析与评价 ············································································· 12
6.1企业偿债能力分析 ········································································ 12
6.1.1短期偿债能力分析 ································································ 13
6.1.2长期偿债能力分析 ································································ 14
6.2营运能力分析 ·············································································· 15
6.2.1人力资源营运能力分析 ·························································· 16
6.2.2生产资料营运能力的分析 ······················································· 16
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6.3企业盈利能力分析 ········································································ 17
6.3.1企业盈利能力的一般分析 ······················································· 17
6.3.2社会贡献能力分析 ································································ 19
6.4财务综合分析 ·············································································· 19
专题部分
摘要 ····································································································· 23
1. 成本管理的基本理论 ·········································································· 23
1.1成本管理的对象 ··········································································· 23
1.2成本管理的目标 ··········································································· 23
1.2.1成本管理的总体目标 ····························································· 24
1.2.2成本管理的具体目标 ····························································· 24
1.3成本管理环节 ·············································································· 25
1.4成本管理的功能 ··········································································· 25
2. 我国现代企业成本管理的现实分析························································ 25
2.1成本管理的理论研究滞后 ······························································· 25
2.2成本管理观念落后 ········································································ 26
2.3 成本管理方法陈旧 ······································································· 26
2.4 成本信息失真 ············································································· 26
3. 强化企业成本管理的对策 ···································································· 27
3.1树立企业成本管理的系统观念 ，实行全员成本管理 ···························· 27
3.2引进新思想——采用战略成本管理 ··················································· 27
3.3采用作业成本法等先进的成本计算方法 ············································· 28
3.4加强市场调查和信息反馈在成本管理中的应用 ···································· 29
结束语 ·································································································· 30
参考文献 ······························································································· 31
致谢 ····································································································· 32