摘 要
随着市场竞争的日益激烈和经济环境的不确定性增加，制造企业面临着巨大的成本压力，如何有效控制成本成为企业生存与发展的关键问题，本研究旨在构建一套适用于制造企业的成本预算控制系统。以现代管理会计理论为基础，结合制造企业生产经营特点，通过实地调研、案例分析等方法，深入剖析制造企业在成本预算控制方面存在的问题，如预算编制不准确、执行缺乏监督、反馈机制不完善等。针对这些问题提出基于作业成本法的成本预算编制模式，建立涵盖事前预测、事中控制、事后评价的全过程动态监控体系，引入信息化管理手段提升系统运行效率。
关键词：成本预算控制 作业成本法 制造企业
Abstract
With the increasingly fierce market competition and the increasing uncertainty of economic environment, manufacturing enterprises are facing huge cost pressure. How to effectively control the cost has become a key problem for the survival and development of enterprises. This research aims to build a set of cost budget control system suitable for manufacturing enterprises. Based on modern management accounting theory, combined with the production and operation characteristics of manufacturing enterprises, through field research, case analysis and other methods, in-depth analysis of the problems existing in the cost budget control of manufacturing enterprises, such as inaccurate budget preparation, lack of supervision, imperfect feedback mechanism and so on. In view of these problems, the cost budget preparation model based on the operation cost method is proposed, the whole process dynamic monitoring system covering pre-prediction, in-process control and post-evaluation is established, and information management means are introduced to improve the operation efficiency of the system.
Keyword:Cost Budget Control Activity-Based Costing Manufacturing Enterprise
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2成本预算控制系统的理论基础 2
2.1成本预算控制的基本概念 2
2.2成本预算控制的理论框架 3
2.3成本预算控制的影响因素分析 4
3制造企业成本预算控制系统的构建 4
3.1系统设计的目标与原则 4
3.2系统架构与模块划分 5
3.3关键技术与实现路径 6
4成本预算控制系统的实施策略 6
4.1实施前的准备与规划 6
4.2实施过程中的管理措施 7
4.3实施效果评估与反馈调整 8
结论 8
参考文献 10
致谢 11
随着市场竞争的日益激烈和经济环境的不确定性增加，制造企业面临着巨大的成本压力，如何有效控制成本成为企业生存与发展的关键问题，本研究旨在构建一套适用于制造企业的成本预算控制系统。以现代管理会计理论为基础，结合制造企业生产经营特点，通过实地调研、案例分析等方法，深入剖析制造企业在成本预算控制方面存在的问题，如预算编制不准确、执行缺乏监督、反馈机制不完善等。针对这些问题提出基于作业成本法的成本预算编制模式，建立涵盖事前预测、事中控制、事后评价的全过程动态监控体系，引入信息化管理手段提升系统运行效率。
关键词：成本预算控制 作业成本法 制造企业
Abstract
With the increasingly fierce market competition and the increasing uncertainty of economic environment, manufacturing enterprises are facing huge cost pressure. How to effectively control the cost has become a key problem for the survival and development of enterprises. This research aims to build a set of cost budget control system suitable for manufacturing enterprises. Based on modern management accounting theory, combined with the production and operation characteristics of manufacturing enterprises, through field research, case analysis and other methods, in-depth analysis of the problems existing in the cost budget control of manufacturing enterprises, such as inaccurate budget preparation, lack of supervision, imperfect feedback mechanism and so on. In view of these problems, the cost budget preparation model based on the operation cost method is proposed, the whole process dynamic monitoring system covering pre-prediction, in-process control and post-evaluation is established, and information management means are introduced to improve the operation efficiency of the system.
Keyword:Cost Budget Control Activity-Based Costing Manufacturing Enterprise
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2成本预算控制系统的理论基础 2
2.1成本预算控制的基本概念 2
2.2成本预算控制的理论框架 3
2.3成本预算控制的影响因素分析 4
3制造企业成本预算控制系统的构建 4
3.1系统设计的目标与原则 4
3.2系统架构与模块划分 5
3.3关键技术与实现路径 6
4成本预算控制系统的实施策略 6
4.1实施前的准备与规划 6
4.2实施过程中的管理措施 7
4.3实施效果评估与反馈调整 8
结论 8
参考文献 10
致谢 11
