复杂产品制造业成本控制模型研究

江苏科技大学硕士学位论文复杂产品制造业成本控制模型研究姓名：李卫娜申请学位级别：硕士专业：会计学指导教师：潘燕华20070101I1kaizen234kaizen5IIResearchonCostControlModelofComplexProductIndustriesABSTRACTAtpresent,themanufactureequipment,thefactoryconditionofourcountryhavealittlegapwiththeinternationaladvancedlevel,butourcostismuchhigherthantheir,whichislackofsuperiorityincompetition.Tochangethecondition,enterprisesshouldpaymoreattentiononcostmanagement,promotemanagementlevel,reducetheproductcost,whichistostrengthentheenterprisecompetitiveability.Inthecomplexproductmanufacturingindustry,theproductduplicationisbad.Ifthecostcan’tbecontrolledinthecycleoftheproduct,thelosswillbeunabletorecall.Therefore,thecostcontrolofcomplexproductisverydifficult.Onthebasisoftargetcostandwiththesupportoftheactivity-basedcost,thepaperproposesanentireprocesscostcontrolmodelwhichincludesdesignstage,purchasestage,productstage.Themaincontentsareasfollows:1.Summaryofcostcontroltheories.Withthedevelopmentofeconomicandtheneedofenterprisesurvivor,costcontroltheoriesgraduallyincreaseandbecomematuredaybyday.Thispaperintroducessomecostcontroltheories,suchastargetcost,activity-basedcost,valueengineering,kaizencostandsoon,thenexpositstheunionspotamongthesetheories.2.Thestudyoncostcontrolmodelindesignstage.Basedonthethoughtofsourceandcoursemanagementandmodernmanufacturetechnology,thepaperusesthemethodoftargetcostcontrolinthedesignstage,thenmakescostimprovementandanalysisthroughthecostdriveranalysisandconnectswiththevalueengineeringtomaketheprocesscostlessthantargetcost.3.Thestudyoncostcontrolmodelinpurchasestage.Thepurchasecostshouldbechargedbyprocesscost.Theenterpriseshouldmanagetheexternalsuppliersusingtheactivity-basedcostthoughtheyhavebeenparticipatedinthedesignstage;meanwhile,strengthentheinnermanagementtothedepartmentofpurchaseinthepurchasestagethroughthepurchasepriceandamountinordertodecreasethepurchasecost.4.Thestudyoncostcontrolmodelinproductstage.Thepapermakesthevirtualprofitcentercontrolasthecontrolobject.Inthevirtualprofitcenter,managersareresponsibletoanalyzethegapbetweentherealcostandtargetcost,thencutdownthegapwiththeimprovedthoughtofkaizencostandtheactivitycostdriveranalysistorealizethetimelyanddynamiccostcontrolintheproductstage.III5.Costanalysis.Thepaperdividescostanalysisintotwoparts:thetimelycostcontrolandcostanalysisafterfinishingtheproduct.Theobjectoftimelycostcontrolistocontroltheproductcosttimely.Costanalysisafterfinishingtheproductincludesfourparts:targetcostanalysis,materialcostanalysis,operatecostanalysisandcomprehensiveanalysis.Thismodelwidensthefieldofcostmanagementandgivesareferenceforthecostcontrolofcomplexproductmanufactureindustry.Itisgoodtorealizethewholeprocessanddynamiccostcontrolwhichenhancesenterprises’competition.Keywords:complexproduct;costcontrol;targetcost;activity-basedcost11.1[1]Hobday,1998complex[2]1.1.11.1.21WTO21///JITJustInTimeTQM(TotalQualityManagement)OPTOptimizedProductionTechnologyTOCTheoryofConstraintsGTGroupTechnology22,80%3/[1]1.21.2.1[3]31(W.Taylor)1911[4](Robin.Cooper)(Robort.Kaplan)(ABC)1987costdriver90(Activity-BasedCostSystemABCs)(Riley)[5]12[6]4[7](ValueChain)1985[8]2090(John.Shank)2[9][10][11]JITABCTQM[12][13]51.2.21123456BB26863/CIMS[14-17][18],[19]1.31.3.11.11.3.2127345kaizen671.18kaizen2.12.1.12060196312380209019952.1.292.22.2.1(ValueEngineering)(ValueAnalysis)401947L.D.Miles)1965(CharlesW.Bythewy)(FunctionAnalysisSystemTechnique)19739.11VE2.2.219551965197819821010198851978-19852198751027030002.2.3GBS223-87[20]V()=F()/C()()112.32.3.1(Activity-BasedCostingABC)30(E.Kolher)[21]80(RobinCooper)(RobertKaplan)[21]20902.3.2ABC(Just-in-time,JIT)(TotalQualityControlTQC)JITTQCJ1TTQC121Activity-BasedCostingABC[22-25]activityinventoryactivityattributes(activitydriver)[26]2primaryactivitysecondaryactivityCooperKaplan1(unitactivity)2(batchactivity)3(productactivity)13BOM4(processactivity)3(TheoryofCostDriver)[27](ActivityDriver)2.12.12.4KaizenKaizenCostingKaizenTQMJITKaizenKaizenKaizen2.4.1Kaizen14Kaizen2.2Kaizen2.2[28]KaizenKaizenN+1Kaizen2.4.2KaizenKaizen1234562.52.5.111523164[29]5172.5.2CAD/CAPP/PDMkaizen182.61CAD/CAM/CAE/CAPP/PDM/ERP2Internet3kaizen2.7kaizen1980%[30]3.1100%90%80%70%60%50%40%30%20%10%03.13.1[31]3.220CADCAECAPPCAM3.23.2CAD/CAPP/CAM/PDMPDMCAD/CAECADPDMBOMCAEPDMPDMCAPP/CAM3.33.3.1BoothroydDewhurstDFM/ACADDFM/A21123.3.21[32]--222[33]3.43.4.123ABC123.4.213.3F0nF1F2FnABCDLMabnF11F12Fn1Fn2a'b'n'A'B'C'D'L'M'24F0(ab...n)F1=a(AB)F2=b(CD)Fn=nLM)F1=a'(A'B')F2=b'(C'D')Fn=n'L'M'F11=A'F12=B'F21=C'F22=D'Fn1=L'Fn2=M'F11=AF12=BF21=CF22=DFn1=LFn2=M..3.32VEVE[34]1[35]Ln(mk),nkm2L4(23)L8(27)L16(215)481637153L9(34)L27(313)9274132545L9(34)312332ABCDABL8(27)3.11234567ABA*BCD1111111112211122221431221122641222211752121212156212212117722112211882212112111K13971100514545542K2617445495455461k19.7517.752512.7511.2511.2513.52k215.2518.511.2512.2513.513.7511.5R5.50.7513.750.52.252.52A2B21C1D1A*B1A2D1C1B2A*B1AB12787ABA2B2A2B2C1D1263.21234567ABA*BCD11111111122111222214312211228412222111052121212156212212117722112211882212112111K14476105534548572K261795052575748951K