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'毕业设计(论文)任务书学生姓名:专业班级:08会计电算化所属系部:工商管理系题目:浅析成本控制方法任务内容:通过研究中小企业的成本管理得出在成本管理中的结论与看出问题所在。设计技术参数或论文撰写要求:1、根据自己所掌握的知识、积累的资料及到有关单位进行较深入地实习、调研后,选择本专业论题,并在老师的指导下完成所选题目的毕业论文。2、必须参加毕业论文的各个环节,不得弄虚作假或抄袭他人成果。3、毕业论文定稿后,按学校印制的统一格式,用微机打印装订成册后,一式二份上交老师。时间安排:3月5日上交毕业实习报告3月19日上报论文题目、上交论文提纲3月26日上交论文一稿4月9日上交论文二稿4月23日上交论文三稿5月7日上交论文正本一式两份5月16-20日毕业论文答辩参考资料:[1]李建瓯.中小企业如何吸引人才[J].科技咨询导报,2009,(02)[2]张晓雯.浅谈中小企业的人力资源开发和管理[J].中国高新技术企业,2009,(03)[3]高研.试论中小企业如何吸引人才[J].内蒙古石油化工,2009,(03)[4]孙宝辉.中小企业如何吸引人才[J].新疆有色金属,2009,(01)[5]田芳.中小企业人才流失的原因分析及对策[J].经济师,2009,(03)[6]刘承礼.公平与效率问题[J],中国经济问题,2008第10期指导教师签字:教研室主任签字:年月日
摘要企业是以盈利为目的社会团体,追求的是经营利润最大化,开展各项活动的最终目标是实现企业价值最大化,进行成本控制是实现这一目标的重要手段。对于经营较为困难的中小企业来说,成本控制更是企业获得利润乃至关乎生存的关键因素。本文利用实例进行分析,试探讨成本控制的合理方法。关键词:成本;成本控制;中小企业;财务管理
目录摘要1目录2导言3第一章民营企业成本管理现状31.1成本管理重视不够31.2财务力量薄弱31.3外部监管缺失3第二章民营企业成本管理现状的成因32.1招投标成本居高不下32.2项目部管理力量薄弱,缺乏必要的成本控制措施42.3成本管理基础薄弱4第三章如何加强民营施工企业成本管理53.1招投标工作要有的放矢53.2加强材料费管理53.3做好人工成本的有效控制53.4提高机械的的使用效率,盘活机械存量63.5建立合格分包商名录和档案63.6抓好成本管理的基础工作6结论8参考文献9
导言我国《企业会计准则》中明确指出:成本指企业为生产产品、提供劳务而发生的各种耗费,这一概念表明了生产成本的产生方式。而根据会计恒等式“利润=收入—支出”,及生产型企业生产成本占支出比重大的特点,可以推出生产成本对企业的巨大影响。作为生产型企业,主要收入来源就是产品销售收入,而目前企业大多处在供大于求的买方市场,取得高销售收入实在不易,要取得经营利润,降低成本更为合理。第一章民营企业成本管理现状1.1重视不够不少民营施工企业往往注重承接业务,而认为会计核算只不过是简单的记账、算账而已。其实不然,会计核算,在一个企业中起着举足轻重的地位,成本计算是指在生产经营过程中,按照一定对象归集和分配发生的各种费用支出,已确定该对象的总成本和单位成本的一种专门方法。通过成本计算,可以确定材料的采购成本、产品的生产成本和销售成本,可以反映和监督生产经营过程中发生的各项费用是否节约或超支,并据以确定企业经营盈亏。1.2财务力量薄弱财务机构在企业各部门中处于附属机构的地位。对会计核算的重视不够直接导致的结果就是财务力量的薄弱,紧接着就是成本管理的失调,然后又是对财务机构的不重视,这种恶性循环直接导致一个企业的成本过高,利润下降。1.3外部监管缺失首先,在市场经济条件下,企业的生命线是利润,企业以追求利润为目标。因此,在利益的驱动下,由于企业法制观念淡薄、财务会计人员整体素质不高等原因,企业往往就在财务上弄虚作假,对内对外搞两种账与两种表,欺上瞒下、谋取利益,导致企业的利润下降,成本上升。第二章民营企业成本管理现状的成因2.1招投标成本居高不下
投标工作是施工企业生存和发展的首要环节。由于建筑市场尚不规范,又存在着僧多粥少的局面,民营施工企业为了承接项目,忙于找信息、搞投标、找关系,恶性竞争,标价越压越低。投标过程中发生的标书制作费、差旅费、办公费、招待费等成本支出约占施工企业当年完成产值的1%左右,已是一个相当可观的数字。2.2项目部管理力量薄弱,缺乏必要的成本控制措施民营施工企业的项目部大多依项目而临时组建。由于施工项目的唯一性,不存在一模一样的项目,导致项目部的管理力量往往跟不上。具体表现在:⑴材料浪费惊人,企业缺少必要的材料消耗内控制度。⑵人工费支出无计划。⑶施工机械配置不当。设备长期闲置,利用效率不高的现象比较普遍。⑷分包队伍良莠不齐。建筑施工是一项专业性很强的作业,分包单位往往不是最好的,有的甚至鱼目混珠。2.3成本管理基础薄弱项目成本管理的基础工作包括:合同管理、信息管理、定额与预算管理、原始记录等。就合同管理来讲,对项目工程承包合同管理还算可以的话,面对大量的分包合同、材料购销合同、员工聘用合同、机械租赁合同就疲于应付了。如今的社会是信息爆炸的社会,作为成本管理基础的信息如施工项目招投标信息、建筑材料价格信息、用工信息等,也就是通常所讲的市场行情,瞬息万变。定额和预算管理在施工企业更是头等大事,因为工程最后决算,是盈是亏,全在于此。要搞好成本管理和提高成本管理水平,首先要认真开展成本预测工作,规划一定时期的成本水平和成本目标,对比分析实现成本目标的各项方案,进行最有效的成本决策。然后应根据成本决策的具体内容,编制成本计划,并以此作为成本控制的依据,加强日常的成本审核监督,随时发现并克服生产过程中的损失浪费情况,在平时要认真组织成本核算工作,建立健全成本核算制度和各项基本工作,严格执行成本开支范围,采用适当的成本核算方法,正确计算产品成本。同时安排好成本的考核和分析工作,正确评价各部门的成本管理业绩,促进企业不断改善成本管理措施,提高企业的成本管理水平。要定期积极地开展成本分析,找出成本升降变动的原因,挖掘降低生产耗费和节约成本开支的潜力。进行成本管理应该实行指标分解,将各项成本指标层层落实,分口分段地进行管理和考核,使成本降低的任务能从组织上得以保证,并与企业和部门的经济责任制结合起来。成本是体现企业生产经营管理
水平高低的一个综合指标。因此,成本管理不能仅局限于生产耗费活动,应扩展到产品设计、工艺安排、设备利用、原材料采购、人力分配等产品生产、技术、销售、储备和经营等各个领域。参与成本管理的人员也不能仅仅是专职成本管理人员,应包括各部门的生产和经营管理人员,并要发动广大职工群众,调整全体员工的积极性,实行全面成本管理,只有这样,才能最大限度地挖掘企业降低成本的潜力,提高企业整体成本管理水平。第三章如何加强民营施工企业成本管理3.1招投标工作要有的放矢民营施工企业要有足够的耐心,万不可见标就投,要有足够的把握,经过充分的测算,标价降低幅度的确定,要以本企业正常管理能力条件下不发生亏损为原则。对项目的真实性进行全方位的了解,再对具体的投标工作反复测算其可行性,要学会规避风险。同时对其费用采用与标价相关联的总额控制,规范其开支范围和数额,并且落实到人。3.2加强材料费管理材料费是施工项目成本的主要组成部分,约占总成本的60-70%,因此,材料成本的节约是降低工程成本的关键。而要演好这一重头戏,各项目要推行限额领料及三级收料制度。对施工主要材料实行限额发料,按理论用量加合理损耗的办法与施工作业队结算,节约给予奖励,超出则由其自行承担;其次是要推行三级收料。三级收料是限额发料的一个重要环节,是施工作业队对项目部采购材料的数量给予确认的过程。所谓三级收料,就是首先由门卫清点数量,其次是收料员清点数量,验收登记,再由施工作业队清点并确认。通过该方法不仅控制了收发料中的“短斤缺两”现象,而且使材料得到更合理有效的利用。此外,要组织材料合理进出场,把好材料领用关和投料关,降低材料损耗率。3.3做好人工成本的有效控制项目部要组建一个有核心竞争力、有团队合作精神的项目部领导班子,择优筛选技术素质较高且工作稳定并作风顽强、敢打硬仗的成建制的劳务队伍和人员,劳务价格要适中,实行动态管理。科学合理的确定企业人工成本,对提高企业的经济效益具有十分重要的意义和作用。具体表现在以下几个方面:1、有利于加强企业生产经营管理。通过对人工成本的统计分析,可以了解到产品成本和人工成本的主要支出方向,及时有效地监督和控制生产经营过程中的费用支出、改善费用的支出结构,节约成本,净化消耗,从而降低产品价格、提高产品在市场中的竞争能力。2、有利于回忆进入社会主义市场经济。
我们建立的是社会主义市场经济体制,企业作为市场的主体,要在市场竞争中立于不败之地,就必须以较少的劳动投入,获取较大的经济效益。就必须加强人工成本和管理和控制,采取切实可行的措施提高劳动者的素质,调动积极性。3、有得国家宏观调控政策尤其是消费政策的制定。1)由于人工成本的高低可以直接反映出一个产品在国际市场竞争力的强弱,因而它对于国家制定进出口政策具有十分重要的意义。2)由于人工成本大部分转化为消费基金,对消费领域的影响是很大的。同时通过人工成本分析可以看出职工的收入状况和居民的生活水平,有利于国家制定人民生活水平政策。3)由于劳动力市场价格主要是由于人工成本来计算的,所以人工成本是制定劳动就业和劳动力管理政策的重要依据。4)由于人工成本构成中社会保险和福利费用致富与变化与国家的社会保险和福利政策紧密相连,它对于国家从整体上统筹考虑,社会保障制度和政策,保障广大职工的利益,具有更为特殊的意义。4、有利于对外开放和跨国经营战略的实施。人工成本是与国际管理接轨的一项可比性较强的指标。它反映出的劳动力使用价格,在各国基本是一致的。通过人工成本的统计分析,企业可以确定在哪个国家和地区投资效果更好,生产和出口哪些产品赢利更大,从而决定投资方向和产品的结构和数量。政策开放以来,我国在吸引外资,增加出口等方面取得的瞩目成就,得利于我国人工成本相对低廉的优势。5、有利于调动职工的积极性,提高企业的经济效益。人工成本管理包括激励与控制双重含义,体现了投入和产出的辩证关系。在控制人工成本的同时,也必须合理增加人工成本的投入。人是一切管理的核心,以人为本,从人的全面发展,满足人的各方面的需求,才能激发员工的积极性和创造性,进而提高企业的经济效益。3.4提高机械的使用效率,盘活机械存量民营施工企业对必需的施工机械要量力而行,适时购置,在充分了解其性能的基础上加以精心保养以最大限度地发挥其作用。可以通过专业机械租赁公司,长期或短期地租赁钢管、塔吊等机械,并在现场加以合理安排利用,防止闲置浪费。3.5建立合格分包商名录和档案及时根据最新情况加以增减,把不合格的分包单位拒之门外。除了严格对分包队伍的资格审查外,关键是科学、合理地确定分包工程价格。3.6抓好成本管理的基础工作
各类购销合同、用工合同、施工合同要分门别类,专人保管,定期整理;对各方面的信息,要利用现有的办公设备及时收集、利用、调整。此外,对各种原始资料,如原始发票、领料单等,要及时收集、整理、利用。要加强施工项目成本管理,必须把基础工作搞好,它是搞好施工项目成本管理的前提。必须强化施工项目成本观念长期以来,建筑施工企业成本管理的核算单位不在项目经理部,一般都以工区或工程处进行成本核算,施工项目或单位工程的成本很少有人过问。施工项目的盈亏说不清楚,也无人负责。建筑施工企业实行项目管理并以项目经理部作为核算单位,要求项目经理、项目管理班子和作业层全体人员都必须具有经济观念、效益观念和成本观念,对项目的盈亏负责,这是一项深化建筑业体制改革的重大措施。因此,要搞好施工项目成本管理,必须首先对企业和项目经理部人员加强成本管理教育并采取措施,只有在施工项目中培养强烈的成本意识,让参与施工项目管理与实施的每个人员都意识到加强施工项目成本管理对施工项目的经济效益及个人收入所产生的重大影响,各项成本管理工作才能在施工项目管理中得到贯彻和实施。加强定额和预算管理为了进行施工项目成本管理,必须具有完善的定额资料,搞好施工预算和施工图预算。除了国家统一的建筑、安装工程基础定额以及市场的劳务、材料价格信息外,企业还应有施工定额,施工定额既是编制单位工程施工预算及成本计划的依据,又是衡量人工、材料、机械消耗的标准。要对施工项目成本进行控制,分析成本节约或超支的原因,不能离开施工定额。按照国家统一的定额和取费标准编制的施工图预算也是成本计划和控制的基础资料,可以通过“两算对比”确定成本降低水平。实践证明,加强定额和预算管理,不断完善企业内部定额资料,对节约材料消耗、提高劳动生产率、降低施工项目成本,都有着十分重要的意义三建立和健全原始记录与统计工作原始记录是生产经营活动的第一次直接记载,是反映生产经营活动的原始资料,是编制成本计划、制定各项定额的主要据,也是统计和成本管理的基础。施工企业在施工中对人工、材料、机械台班消耗、费用开支等,都必须做好及时的、完整的、准确的原始记录。原始记录应符合成本管理要求,记录格式内容和计算方法要统一,填写、签署、报送、传递、保管和存档等制度要健全并有专人负责,对项目经理部有关人员要进行训练,以掌握原始记录的填制、统计、分析和计算方法,做到及时准确地反映施工活动情况。原始记录还应有利于开展班组经济核算,力求简便易行,讲求实效,并根据实际使用情况,随时补充和修改,以充分发挥原始凭证的作用。四宋体;建立和健全各项责任制度对施工项目成本进行全过程的成本管理,不仅需要有周密的成本计划和目标,更重要的是为实现这种计划和目标的控制方法和项目施工中有关的各项责任制度。对施工项目成本控制的理论和方法将在第四章中叙述。有关施工项目成本管理的各项责任制度包括有:计量验收制度,考勤、考核制度,原始记录和统计制度,成本核算分析制度以及完善的成本目标责任制体系。
结论综上所述,民营建筑企业成本管理是一个系统的工程,需要全员参与,全过程跟踪,事前计划、事中控制、事后分析,概不能少。尤其对民营施工企业,在做大了业务这块“蛋糕”后,更要苦练内功,领导重视,相关责任人尽心尽责,使成本管理的概念深入人心,向管理要效益,其自身才能在市场经济的大潮中立于不败之地。
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