某公司的成本管理优化(硕士)(论文36000字)
摘 要
全球化竞争日渐激烈，受全球经济下行趋势的影响，各行业及企业所面临的外部竞争范围也在不断地扩大，企业的产品销售量和利润逐年下滑，工程机械行业开始面临严峻挑战。市场环境的急剧变化，造就了更加激烈的竞争环境和更大的经营风险，这些变化给企业的生存和发展带来了前所未有的巨大挑战，企业要想生存和发展，就要采取更加奏效的更加适应公司发展的管理方式，同时也要求企业必须转变思路，调整战略发展策略，以顺应市场形势变化，因此想要获得更多更大的竞争优势，除了必要的积极对外销售开拓市场外，内部的开源节流也显得尤为重要，即成本管理。成本管理在某种上来讲也是成本的有效控制 ，其内容非常广泛，但也并不意味着万事巨细的使用各种方式方法的全盘节约，成本管理应该是有计划有侧重点的区别的考虑，各行各业乃至不同的企业均有自身不同的控制要点，其成本控制的角度及分类也大不相同。作为制造企业来说，控制主要分为，产品投放市场前控制管理、制造过程中的控制管理、流通过程中的控制管理等，那作为非制造企业来讲，例如融世杰公司，我们的成本控制将主要是费用控制，主要包括产品成本的压缩、库存成本的损耗、人员管理费用的降低等等：企业成本是决定企业在竞争中能否取得份额以及占有多少份额的至关重要的关键因素。而影响竞争成本的核心就是企业的战略成本。因此需要对公司的战略及成本管理进行相应调整，以确保能够合理的在成本战略的管理下有效的控制成本，让本企业更贴近终端使用用户和销售及售后市场，最终实现获得更多地竞争优势。
本文首先从成本管理理论上对成本管理所涉及的起源，概述，意义以及特点等介绍为什么企业要进行战略成本管理以及进行成本管理的主要意义。同时还借用营销管理中所讲到的分析模型的理论知识来温习和重新学习一下企业竞争中所涉及到的内外部竞争环境等。再从与成本直接息息相关的物流，库存等方面进行阐述，以及公司目前主要存在的问题进行了研究，为后续论述奠定了理论基础。
其次是对融世杰公司的简介，其中包括组织架构，业务情况介绍，采购模式及采购现状，库存现状以及物流现状。之所以本章对上述内容做详细的介绍，是因为BHR规模本不大，主要涉及到的与成本相关的大类活动主要为这几个方面，其他的方面没有涉及到的不能说不用控制，但相比而言可以忽略。销售业务、采购和库存，是作为贸易型公司的核心内容所在，如果只重视销售，不重视成本控制势必会给公司的营业利润带来直接的影响。随着工程机械行业形势发展的严峻事态，我们没有办法控制外界的条件变化，更没有能力去控制竞争对手如何变幻自己的销售手段以及新晋行业内的强力势头等。考虑到众多不可定因素的原因，我们眼下主要精力更应该是投放到自身改革，其中包括调整自己的战略方向，调整自己的营销策略以及调整自己的竞争优势。其中说到竞争优势这一词，我们很难有十足的把握做到自己百分百有优势，谈到如何做到有优势，此时此刻的行业情况以及疯狂的竞争对手发出的战略手段，很难在市场低迷的情况下获取一席地位的。面对市场不断的透明，我们能做的就是降低一切可以节约的费用，压缩成本，既要为我们的客户提供合理偏低的价格同时还要保住公司的合理利润，以保证公司的正常运转。
本文对融世杰公司现行的现状进行了剖析，指出现目前存在的问题。公司目前的采购管理现状例如沿用固定的经营模式，对成本缺乏精细化数据分析以及研究，采购模式单一，库存现状导致资源浪费，没有合理的充分利用厂家给予的各项优惠政策等等，以及由于缺乏激励而导致员工固守岗位而缺乏积极主动工作的斗志。都将给企业最大限度的造成了成本的增加，如采购成本增加，管理费用的增加等等，从而使企业在行业及竞争中失去了更多的竞争优势。本文将针对融世杰公司业务中存在的问题，以及内外部环境的变化进行分析。从目前的人员情况以及采购流程，库存现状以及厂家商务政策等方面精细化的研究各环节可节省的不必要的开销，进而做出从降低成本为目的，并实施与之相适应的战略方案。促进企业的竞争优势的形成和成本持续降低环境的建立，从而实现企业的战略目标。
论文第五章节将是针对前面提到的理论知识、公司现状以及问题分析等给予的成本优化方案，主要从信息化系统的建设，完善采购流程以及数据分析系统等方面来实现精细化信息管理流程的方法来解决，这套系统能够精准的记录业务的往来情况，从询价开始记录直至业务完成和收款结束等，另外更能在很大的程度上节约了人工统计的时间，节约人工成本，避免了出错的几率。除了利用了耗时半年的时间使用了新的信息化系统外，公司还在绩效考核等方面做了严格的考核制度，并制定了适合于本公司使用的岗位职责书。此外还在库存管理等方面也加强了管理。
本文对可能遇到的问题及其注意事项进行了分析，并且结合了公司的发展特点以及管理经营模式给予了相应的解决方案，这也正是为了将来企业的良好运行奠定了坚实的基础。这一研究不仅对融世杰公司有着非常好的现实意义，更对工程机械行业中的很大其他小型企业树立了改革的榜样，希望能够通过精细化管理以及成本管理的研究使得企业尽快的摆脱经济发展的困扰。也为其他企业的发展提供了重要的参考价值。
论文最后章节是对整篇论文的一个补充，将研究不足和不当的地方进行了阐述，希望将来能够通过加强学习相关理论知识以及相关实践经验，多向其他竞争对手学习等方式来不断的升级自己，最后感谢导师的指导。
关键词：竞争加剧 库存管理 成本管理
Abstract
Globalization is becoming increasingly competitive. Affected by the downward trend of the global economy.The scope of external competition facing industries and enterprises is also expanding. The sales volume and profit of the enterprise are declining year by year. The construction machinery industry is facing severe challenges. Drastic changes in the market environment. Creating a more competitive environment and greater operational risk, These changes have brought unprecedented challenges to the survival and development of enterprises. Enterprises want to survive and develop. A more effective way of managing the development of the company is to be adopted. It also requires companies to change their thinking. Adjust strategy development strategy. To adapt to the changing market situation. So to get more competitive advantage, In addition to the necessary positive external sales to expand the market. Internal open source throttling is also important. Cost management。Cost management is also an effective control of cost in some way，It's very extensive.But it doesn't mean that everything is being saved in all ways. Cost management should be considered in a planned and focused way,Different industries and different enterprises have different control points.Its cost control Angle and classification are also very different.As a manufacturer,Control is mainly divided into.pre-market control management,Control management in manufacturing process,Control management in circulation process, etc.As a non-manufacturing company,For example,BHR,Our cost control will be mainly cost control,It mainly includes product cost compression.Loss of inventory cost.The reduction of personnel management costs and so on: The cost of the enterprise is the key factor that determines whether the company can gain share in the competition and how much of it. And the core that affects competitive cost is the strategic cost of the enterprise. Therefore, we need to adjust the company's strategy and management accordingly. To ensure the timely implementation of the strategy. Let the enterprise closer to the end user and sales and after-sales market. Finally achieve more competitive advantage.
In this paper, the author firstly introduces the overview, significance and characteristics of the strategic cost management involved in cost management, and explains why the enterprise should carry out strategic cost management. At the same time, it also borrows the theoretical knowledge of the analysis model discussed in the marketing management to study the internal and external competitive environment involved in the competition. In addition, the paper elaborates the logistics, inventory and other aspects that are directly related to the cost, and studies the main existing problems of the company, which lays the theoretical foundation for the follow-up discussion.
The second is a brief introduction to the company, including the organizational structure, business situation introduction, procurement mode and purchase status, inventory status and logistics status.The reason of this chapter to do detailed introduction of the content, because the BHR scale is not large, mainly involved in activities related to the categories of costs, mainly for these a few respects other involved can't say no without control, but in contrast can be ignored.Sales, purchasing and inventory, as the core content of trade-based company, if only pay attention to sales, do not take the cost control is bound to bring direct impact of the company's operating profit. With the development of construction machinery industry situation grim situation, we have no way to control the external conditions change, the more the ability to control the competition how to change their sales approach and the strong momentum of new industry. Considering many factors of reason, our main focus now should be more into the reform itself, including adjusting their strategic direction and adjust their marketing strategies, and adjust their competitive advantage.When it comes to competitive advantage that one word, it is difficult for us to have the possibility to do oneself hundred advantage, when it comes to how to do have an advantage, the industry situation at the moment and crazy competition strategies, it difficult to get a seat under the condition of the market downturn. In the face of market is transparent, we can do is to reduce everything to save costs, the compression cost, both to provide a reasonable low price for our customers and keep the company's reasonable profits, to ensure the normal operation of the company.
This paper analyzes the current situation of BHR company and points out the existing problems. Company current situation use fixed business model, for example, the lack of the refinement of cost data analysis and research, a single procurement mode, inventory status result in resource waste, not reasonable to make full use of the manufacturers offer various preferential policies, etc., and due to a lack of incentive employees to post and the lack of proactive work morale. All of them will cause the enterprises to maximize the cost, such as the increase in procurement costs and the increase of management costs, so that enterprises lose more competitive advantages in the industry and competition. This paper will analyze the problems existing in the development of rongjie company and the changes of internal and external environment. From the current situation and purchasing process, inventory status and manufacturers business policy aspects such as intensification of research each link can save unnecessary costs, and then make from the lower costs for the purpose, and implement the corresponding strategy.
Paper fifth chapters will be in view of the aforementioned theoretical knowledge, company's current situation and problem analysis of cost optimization, mainly from the construction of information system, improve the purchasing process and data analysis system to realize the refinement method based on information management process, the system can accurately record of the current situation of the business, starting from the inquiry record until the end of business done and collection, etc., also can to a great extent, save the time of artificial statistics, save labor costs, avoids the chance for errors. In addition to using the time half a year's time to use the new information system, the company also in such aspects as performance appraisal made strict appraisal system, and make the book suitable for this company to use the post responsibility. In addition, the management of inventory management has also been strengthened.
In this paper, the possible problems and the matters needing attention are analyzed, and combined with the characteristics of the development of the company and the management model to give the corresponding solutions, which is for the future good running of enterprises laid a solid foundation. This research not only to melt the jie company has very good practical significance, more to the construction machinery industry of other small enterprises set up the reform model, hope to be able to make through the study of fine management and cost management of enterprises as soon as possible to get rid of the economic development. It also provides important reference value for the development of other enterprises.
Paper the last chapter is a complement to the whole thesis, will study insufficient and improper places, hope that the future can learn by strengthening relevant theoretical knowledge and relevant practical experience and learn a lot from other competitors such as ways to constantly upgrade themselves, finally thanks for mentors.
Keywords：Increased competitionInventory managementCost management
目 录
第1章引言…………………………………………………..……………………………….………………………..…1
1.1 引言…………………………………………………..……………………………….………………………………....…1
1.1.1研究背景…………………………………………………..……………………………….……………..…2
1.1.2研究目的和意义…………………………………………………..……………………………………3
1.2 研究现状…………………………………………………..……………………………….……………………………4
1.3 研究方法与创新………………………………………………………………………………………………...…5
1.3.1 研究方法……………………………………………………………………………………………………5
1.3.2 论文创新点……………………………………………………………………………..……………....5
1.4 论文的结构安排……………………………………………………………………………………………….....5
第2章 成本管理理论综述………………………………………………………………………………8
2.1 战略成本管理…………………………………………………………………………………..….………….….…8
2.1.1战略成本管理的概述……………………………………………………………………….………8
2.1.2成本管理的意义……………………………………………………………..……………….….….…9
2.1.3战略成本管理的目标………………………………………………………………..………..….11
2.1.4战略成本管理的特点………………………………………………………….………………....12
2.2 企业内外环境的概述…………………………………………………………………………………..….…13
2.2.1战略管理概念和过程……………………………………………….…………………………….13
2.2.2环境分析-PEST分析模型………………………………………………………………………14
2.2.3内部环境分析-SWOT分析法…………………………………………………….……………15
2.3 成本理论……………………………………………………………………………………………………………….16
2.3.1成本的经济实质…………………………….…………………….…………………………….……17
2.3.2成本的内容和分类………………………………………….………………………………………17
2.3.3成本控制……………………………………………………….………………………………………..…17
2.3.4物流成本管理…………………………………………………………………….…………………….18
2.4 库存管理理论………………………………………………….………………………………………………….20
2.4.1库存的概念……………………………………………………………………………..………………..20
2.4.2 库存的利弊…………………………………………………………………………..…………………21
2.4.3 库存管理的任务………………………………………………….…………………………………23
第3章 BHR成本管理现状介绍……………………………….……………………………..……24
3.1 融世杰（BHR）公司简介…………………………………………………….………………………………24
3.2 融世杰（BHR）公司的现状……………………………………………..…………………………………25
3.2.1 BHR公司的组织结构…………………………………………..…………………………………25
3.2.2 BHR的业务现状………………………………………………………………………………………28
3.2.3 BHR的采购状况………………………………………………………………………………………28
3.2.4 BHR的库存及物流状况…………………………………………………………………………29
第4章 BHR公司成本管理分析………………………….……………………………………..…30
4.1公司的内外部环境的分析……………………………………………………………………………….…30
4.1.1公司外部环境的分析……………………………………………………………………..………30
4.1.2公司内部环境的分析…………………………………………………………..…………………30
4.2公司的成本管理问题分析…………………………………………………………………………………31
4.2.1 缺乏对供应商的成本分析和考核………………………………………………………31
4.2.2 缺乏对供应商的内部流程精细化分析………………………………..……………32
4.2.3对供应商的调整信息缺失…………………………………………..………………………..32
4.3公司的考核机制分析…………………………………………………………………………………………..33
4.4公司的库存问题分析………………………………………………………………………..…………………33
4.4.1 缺乏对库存的管理分析……………………………………………………….………………33
第5章 BHR公司成本管理优化方案………………….……………………………………..…36
5.1建立采购管理系统…………………………………………………………………..………………………….36
5.2采用新的信息化系统实现精细化管理—U8和帆软的应用……………………….37
5.3公司考核及岗位梳理改进与建议………………………………………………………………….…38
5.3.1 绩效相关管理的概述……………………………………………………………………………39
5.3.2 绩效考核………………………………………………………………………………………………….40
5.3.3 合理设置岗位，编写工作指导书精细工作………………………….…………41
5.4公司库存管理的精细……………………………………………………………………………………..……42
第6章 结论……………………………………………………………………………………………………………45
6.1研究结论…………………………………………………………………………………………………………………45
6.2研究的不足与展望……………………………………………………………….………………………………45 |
