生产成本管理研究英文论文

The current cost of doing business in the management of Problems and Solutions In recent years the production of business organization, production technology, production methods such as earth-shaking changes have taken place, especially the wide application of computer technology, more detailed information on production and operation can be easily obtained, which are more accurate for the enterprise cost management provide technical support and control. Since a large number of enterprises to adopt information technology to improve and strengthen the enterprise material flow, capital flow and information flow integration management, business management thinking and the inherent management had a strong impact. Therefore, it can be corporate resources, related businesses tightly integrated unified management system for enterprise resources in order to achieve lower production costs, improve product quality and increase customer satisfaction objectives. First we have the basic theory of cost management a brief introduction, and then there is the current principal of business management are analyzed, and issues related to these measures to the cost of the current management of China's enterprises make useful comments. Keywords: COST; management; problems; measures administered by the thesis给你个转换器地址

浅析管理统计在企业管理中的运用薛桂云（作者简介:薛桂云(1961-)，女，统计师.）(哈尔滨锅炉厂有限责任公司，黑龙江哈尔滨150046)摘要:着重指出了管理统计在企业管理中应用的重要性，并对企业管理的发展进行了探讨。同时，结合企业管理的实际情况，阐述了管理统计在企业管理中运用的思路。关键词:企业管理;管理统计;预测;决策中图分类号:文献标识码:ABrief analysis on the application of management statisticsto enterprise management XUE Gui-yun(Harbin Boiler Co. Ltd，Harbin 150046, China)Abstract:This paper discusses the importance of management statistics to enterprise management and inquires into the development of enterprise management, explores and summarizes the application of management statistics to enterprise management from the reality words:enterprise management; management statistics; anticipate; determine1引言 随着社会生产的日益发展和生产规模的日益社会化，统计经历了一个由简单到复杂，由低级到高级的漫长发展过程。财务统计和管理统计并存，构成完整的统计管理活动。 管理统计为加强企业管理，提高经济效益服务。它既是实现企业管理现代化的手段，又是企业现代化的一项主要内容。 管理统计的职能可概括为评价过去、控制现在和规划未来。它在企业管理中运用管理统计主要也着眼于此三点。1评价过去 对于管理统计中的“评价过去”，很多企业是早已运用，并形成了比较完备的体系，诸如职工业绩考核，责任中心的划分，年终各项指标的计算，各项工作的总结、报告等等。管理统计中虽然是运用数学模式，采用定量或定性分析方法，揭示有关对象之间的内在联系和最优数量关系，但它最终都是为企业管理人员服务，为经营决策者提供客观依据，同时也是企业用以评价过去的基础。 企业对过去某一期间的工作业绩的优劣作出评价，主要是分清责任，找出不足，扬长避短，是对过去的总结，更重要的是作为将来工作的借鉴。 管理统计中运用各种数理统计方法、统计资料来进行预测、决策、控制、考核、最终都是归结在经济效益上，这与建立企业的根本目的—盈利，是相一致的。因此，在企业的经营管理活动中无论是事前的预测还是事后的决策都与管理统计息息相关。 虽然管理统计中采用了大量的技术方法去计算、分析财务信息，但这并不表明它不重视人的主观能动性。管理统计发展至今，已经历了无数变革，人作为社会的主导，其智力资产是提高企业活力和竞争力的无尽源泉，在生产和管理活动中，只有做到人尽其才，才能最终达到物尽其用。尽管过去，管理统计在企业管理中的运用情况不尽人意，除去管理统计本身存在的不良操作原因外，企业内部也存在很多问题，如人员知识结构老化，素质有待提高等，但是展望管理统计的未来前景，我们欣喜地看到，管理统计的应用范围正在逐步扩大，它正成为现代化管理的重要组成部分。2控制现在 管理统计的另一目标是“控制现在”，对企业的经营管理也是意义重大。对企业的经营活动实施控制，从预测的编制就开始实施。预测是决策目标的具体化，能否编制出一个全面、完整的预算，将影响一个企业的长期战略目标能否如期实现，影响企业当年乃至若干年的经济效益。虽然预算编制种类繁多，编制的方法也是各异，但都是为了能够使企业管理人员未雨稠缪，做好内部的协调工作和外部的综合平衡，也可借以考核各方面的业绩。 对经营管理的控制，归根结底，在于对企业成本的控制。企业对即定目标也就是预算的实施是从成本控制开始的，在收人一定的条件下，成本越低则利润越大。成本涉及到企业经营的诸多方面，因而加强对影响成本的各种因素的管理，尽量减少耗费，是成本控制所要达到的目的，也是企业财务管理所要达到的目标。我们日常财务统计和管理统计中成本控制并没有什么明显界限，财务统计中的成本控制着重于对过去的统计信息的计算，而管理统计中的成本控制更重视事前的控制，及时发现与预定的目标成本的差异，以作适时的分析、调整。 中国大力推广学邯钢不正是学习其完善的成本控制体系吗?邯钢的主要做法就是:在非独立核算的二级分厂，以市场为导向，以国内先进水平和本单位历史最好水平为依据，对组成成本的各项指标逐项进行比较，找出潜在效益，将原材料和出厂产品均以市场价格为核算参数，进而核定出产品的内部目标成本和目标利润，层层分解落实，实行成本否决。邯钢的经验告诉我们:只有全面加强企业内部管理，层层分解指标，将国有资产的管理、使用落实到每个职工身上，做好每一环节的成本控制，才是企业生存、发展的基础，也是企业增加利润的根本途径。 成本控制对每个企业来说都是不可缺少，而每个企业的实际情况又不尽相同，因而要制订符合自身实际情况的成本控制体系必须因地制宜，不可完全照搬别人的做法。一般来说，企业对内部的成本控制都是很重视的，从材料采购的计划及成本，到材料价格差异及人工成本差异的分析，从职工的节约奖励到降低成本的创新奖励，无一不说明企业对人、财、物的使用、控制是企业生存的保障、发展的基础。3规划未来 规划未来，实质上就是对企业将来的生产、销售、投资等方面进行预测决策。这其中的销售预测是预测领域的一个重要方面，也是企业生产经营的关键所在。经过二十多年改革风浪的洗礼，大多数企业已经明确，如果没有正确可靠的销售预测，企业的生产经营就会迷失方向，而在此基础上所作出的各种努力也将付之东流。对企业未来的合理规划，不仅需要对市场需求量、企业自身的生产能力、竞争对手的情况有一个完整、详细的了解，更要结合国家有关政策、国民经济发展趋势及能源、交通、生产、消费等各种因素制订完善的经营方针和策略，使之与企业的生产经营有机的结合。 从经济效益的角度来考虑，企业需要决策的问题有很多。大到决策企业未来的经营方针，如是否扩大生产投资，近几年的生产产品及规模，，下一年度的目标利润、目标成本等等;小到某一具体问题，如零部件的自制或采购、设备的维修或更新等等。决策的前提是正确的预测，决策也是预测的必然结果。现代管理的重点在于事先决策。如何最合理、最充分、最有效地利用企业现有的人力、物力、财力，是企业管理决策的最基础环节。 运用数学、统计学中的一些原理和方法，计算和分析收集到的信息，是管理统计中常用的方法。市场竞争的激化，企业规模的扩大，迫切要求统计不仅能提供各种资料和有价值的信息，更重要的是对企业未来经营管理提出多种可行性方案，促使企业实现最优运转，提高企业竞争能力，以便取得最佳经济效益。 从销售预测、产品生产、销售定价到投资决策，这其中的每一步都是管理统计在企业管理中运用的体现。随着社会主义市场经济体制的不断完善，相信运用管理统计中的原理和方法给企业带来的经济效益会越来越显著。特别是计算机在统计中的运用，使管理统计和财务统计更加紧密的联系在一起。管理统计体系自身的完善、发展必将对企业乃至整个国民经济产生重要影响。 [编辑:郝志敏 收稿日期:2001-11-29

Activity-Based Costing is a costing methodology personalized. In the implementation of science and business process management must be customer-centric processes and to manage tasks, namely to carry out the management of operating Cost Management (Activity-Based Costing Management, ABCM) is to enhance customer value, increase corporate profits for the purpose of operating cost method based on a new type of centralized management. Through its operations and operating costs of the recognition, measurement, calculation of the final product cost, at the same time will be calculated into the cost of operating level, all the operational activities of the enterprise to track and reflect the dynamic, cost-chain analysis, including analysis of driving forces, operating analysis, in order to enterprises to provide accurate information in decision-making; to guide effective implementation of business operations necessary to eliminate and streamline operations can not create value, so as to achieve lower costs,The purpose of increasing efficiency. Many large-scale manufacturing and international IT companies such as Hewlett-Packard have implemented activity-based costing management, some of the leading China-based manufacturing enterprises such as the XJ Electric Co., Ltd. is also trying to carry out operations such as cost management, streamline operations and improve the effectiveness of the role is very clear .Implementation of operating cost accounting model is based on operating cost management, activity-based costing is a description of the accounting system, activity-based costing in the implementation process has an important position. Elements of activity-based costing model is an element of operating cost, according to certain rules of their combination to form the operating cost and knowledge of ABCM is in the hands of the accounting elements of production cost management knowledge base. In order to carry out the operating cost management, operating cost model to build on the need for calculation of operating costs. Activity-Based Cost Management accounting involves four elements: resources, operations, cost object, cost driver. Which resources, operations and costs is the cost, and is the distribution of objects in the enterprise resources, operations and costs are often more complex object relations; cost driver is leading to changes in the cost of production factors, as long as they can lead to the cost of change is cost driver.(A) resourcesResources as an extension of a very broad concept, covering all of the value of the enterprise carrier, including materials, energy, equipment, capital and labor, etc.. However, operating cost management of resources, in essence, refers to the output or product operation carried out by costs, in other words, the cost of resources refers to the overall. The allocation of resources is targeted at the cost of consumption, or can be understood as a fee for each. Resources if the direct cost of operations and object-oriented distribution, is the traditional method of direct material costs.(B) operationOperation is defined as an organization with a purpose to the work of a drain on resources. Operation is the operation of the core elements of cost management. According to the level of business and scope of operations can be divided into the following four categories: unit operations, batch operations, product operations and support operations:(1) operating units: unit of product or service benefit from the operation, its resources are often associated with the consumption of products in direct proportion to production or sales. Common operations such as machining parts, such as a test each product;(2) other approved operations: benefit of a number of product operations, operating costs and the number of products in direct proportion to the batch. Debugging, such as common equipment, production preparation, etc.;(3) product operation: to make a product to benefit from each unit operation. For example, the preparation of NC code, product operations, such as process design;(4) to support the operation: In order to maintain normal production, all products which benefit from operations, operating costs and no correlation between the number of products. For example, plant maintenance, management and so on. Is generally believed that the first three categories, all the operations are to support the operation.(C) Cost ObjectCost Object is the object of the need for cost measurement. In accordance with the needs of the enterprises can be granted as a production cost target can also be a target species to be a cost. Customer portfolio management in the new management tool, it is necessary to calculate the profits of each customer in order to determine the target customer groups, here is the cost object for each object category can be divided into the cost of the market category of cost targets and production targets. The market to determine the object category of cost is mainly in accordance with the different market channels for different customers to determine the cost of the object, he was different channels and customers to measure the actual earnings, accounting for the results of the main decision-making and to support decision-making enterprises. Production cost is the cost of the enterprise objects, including a variety of products and semi-finished products, used to measure the results of internal production.(D) Cost DriverCost driver, referring to the interpretation of the characteristics of the operating costs of the measure, reflecting the cost of operating the use or other operations of the operating volume of consumption. Cost driver can be divided into three categories: transactional cost driver, continuity and accuracy of cost driver cost driver.(1) transaction cost driver, the operating frequency of measurement, such as the equipment to adjust the frequency of the number of orders. When all the output on the requirements of basically the same operation, the cost driver of the option transaction, to home appliances manufacturer as an example, to arrange a refrigerator production of a particular model or models to deal with the same order, the required time and energy and production of the number of products or the number of orders has nothing to do.(2) the continuity of cost driver, it reflects the need to complete a certain operation time. If a different number of products required by the operation of the resources consumption is not significant at the same time, it should be a more accurate measurement standards. For example, a simple product of each process carried out by a relatively short time to adjust equipment, and process complex product of the equipment needed to adjust the time, if the number of adjustments to equipment cost driver, then the operation may lead to cost not true at this time of equipment needed to adjust the time for more appropriate cost driver.(3) the accuracy of cost drivers, that is a direct calculation for each operation by each of the cost of consumption of resources. Per unit of time in the equipment to adjust the consumption of manpower, technology and resources, there was a significant difference in the circumstances, it may require the use of the accuracy of cost driver, direct calculation of the operating costs of the depletion of natural carry out operations in the process of cost management must be combined with their own step-by-step implementation of the actual situation. However, the application of different enterprises also have a considerable number of common factors and we will be grouped into eight major operating cost management implementation steps. Production operations in the implementation of cost management, the focus on the eight steps based on the application of innovation and flexibility is the key to the success of ABCM.(A) operations research: the process of understanding the operation of enterprises, the collection of operating informationGoal is to learn more about the business and operational process, sort out the cost of enterprise mobility and lead to the cost of the order of the factors that took place to find out the cost of the various departments of the responsibility and the responsibility to facilitate the design of control system operation.(B) operations that: master and decomposition processes mergeOperations are often dispersed in the organizational structure of enterprises, with the size of the business, technical and organizational forms vary, operations can be found several ways, first, draw the production flow chart of a variety of enterprise business process in order to form networks, each decomposition process are a number of operations, the final will be related or similar operations merge together. Another approach is to the existing functions from the enterprise sector, the analysis by investigating to determine the operation of various departments, together with a summary. The last approach is to convene a meeting of all employees, from staff or the Working Group to complete the work described in it, and then aggregated,This approach will help to raise awareness of all employees to participate in and accelerate the implementation of operating cost management, and the first two ways to obtain information faster, high accuracy and will not interfere with the staff.(C) the cost of归集: Survey and analysis of relevant costs and cost driversThe cost of various types of resources occurs, carried out by the traditional accounting records reflected in the wages due, accounts payable, inventory accounting等日, in the steps of the operation to identify and cost-related resources can be directly measure the current distribution, for example, costs of materials to the consumption of materials归集processing operations can also be through the analysis of a function or a staff working hours, operating at different distribution to estimate the cost of the functional departments or how the wages of the employees assigned to different operations. Then, according to the type of operating costs and resources to determine the nature of cost drivers.(D) the establishment of the cost of the Treasury: in accordance with the homogeneity of the cost driver related to the cost of storage will beOnce the operating cost driver selected, the homogeneity of the cost driver can be in accordance with the costs associated with归集. Cost base of each can be likelihood归集labor, direct materials, machinery and equipment depreciation, and other management costs. Adjustments such as equipment, staff salaries, benefits, materials used for the adjustment, tool wear and tear. There are several cost drivers, on the establishment of a number of the cost of the Treasury. The cost of the Treasury to establish a different standard by more than the allocation of manufacturing overhead allocation is superior to the traditional calculation of operating costs of the cost.(E) the design model: the establishment of the operating cost modelIn the operation of the enterprise and fully understand the basis of the analysis, design enterprises operating cost model, mainly to determine the following: enterprise resource, the cost of operations and to identify the object, including their classification, and the relationship between the level of various organizations, all the responsibility of calculating the main object, the allocation of resources, operating cost driver, the allocation of resources to the relationship between operations, operations to establish the relationship between the distribution of products.(Vi) Application software: selection / development of the implementation of Activity-Based Costing SystemActivity-Based Cost Management in need more than traditional accounting information, is based on the calculation of a large number of the. Implementation of operating cost, therefore applications can not be separated from the support of software tools, software tools help to complete the complex accounting tasks, contribute to the analysis of information. Activity-Based Costing software operating system provides tools for cost accounting system structure will help the establishment and management of operating cost accounting system, and complete the operation cost.(Vii) running analysis: the cost of operation and results of operations analysisOperation in the establishment of cost accounting system based on specific input data, running the operating cost method. The calculation of operating cost analysis and interpretation of results, such as the reasons for high cost, the cost of the change;(Viii) continuous improvement: to improve the work related to the achievement of value-added operationsThe implementation process of the operating costs of the problems found in the corresponding measures taken to achieve the effect of continuing improvements, such as appraisal organizations and employees, remodeling enterprise production and management processes, eliminate non-value-added operations, value-added operations to improve operating efficiency and so for cost management is to operating the starting point and the core of the traditional than the goods or services cost management as the center is a deep-rooted changes and qualitative . To adapt to the new economic and technological environment, the objective requirements. With the global economic integration and capital to speed up the process of internationalization of science and technology towards the direction of the rapid development of information technology, the diversification of market demand, personalized, modern enterprise commodity production process automation, information technology, as well as the complexity of manufacturing systems is At present the general trend is irreversible. In this new economic and technological environment, if commodity costs continue to be used in is getting smaller and smaller share of the allocation of direct labor to the growing proportion of manufacturing costs, cost of goods will lead to a serious distortion of information, to mislead the company's strategic cost management with the traditional ABCM significant difference is that enterprise customers as to meet the needs of the collection of a series of operations, business goods embodied in various operations and eventually the formation of the value transferred to customers, operating performance for the chain at the same time value chain. Thus the focus of cost management and focus from the traditional "goods" to the "operation" to the cost of operation for the distribution of the object not only to scientific and rational allocation of the various manufacturing costs, the cost of providing more objective information, but also through operations analysis, trace back, and continuously improve operations and reasonable to carry out the allocation of resources,To achieve the goal of continuing to reduce costs. Therefore, ABCM can be well adapted to high-tech economic and technological environment on the objective requirements of cost . Conducive to enhancing cost control. Since the 20th century, since the 80's, modern enterprises to enter the white-hot competition in the market. To adapt, enterprise products are a multi-species, personalization, small batch production mode of operation to meet the diverse needs of customers with each passing day. To the traditional "commodity" for the management of the core and starting point to the standard cost and actual cost variance analysis and control focusing on cost management, an increasingly difficult to adapt to this new, dynamic, unstable environment for the production and and operating costs are targeted to the completion of each operation and the consumption of resources, focusing on the basis of cost driver in a timely and effective cost control to provide the necessary information. Which can greatly enhance the cost-conscious managers, and set-based operations center responsible for cost control center operations staff responsible for the cost of rewards and punishments to control their operations directly linked to employees and give full play to the enthusiasm, creativity and the spirit of cooperation, thus effectively control . Conducive to improving the product competitiveness in the market. With the development of social production and the integration of the world economy, the modern business-to-business markets are becoming more and more intense competition and internationalization. In China, the cost of traditional management models focus only on production of goods associated with the production process of cost management, ignoring the pre-production product development and design of cost management, which has become increasingly difficult to adapt to the needs of the contemporary socio-economic development has greatly hindered Enterprise commodity markets to improve are well positioned to meet the needs of modern enterprises in the fierce competition in the market development needs, from the outset, special attention to product design, research and development and quality cost management to technical and economic unity in accordance with the principles of scientific and rational allocation of the relative enterprises with limited resources, the continuous improvement of product design, process design, as well as the composition of enterprise value chain, thereby improving the market competitiveness of goods.

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