外资企业成本控制研究
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摘要
改革开放以来,外资企业在境内有了迅速的发展,主要有以下几个因素:境外母公司的支持,经营资金充裕,生产技术先进,产品质量过硬,成本控制严格。尤其在成本控制方面,外资企业具有丰富的经验和长足的优势,是值得学习和借鉴的。
本论文首先从外资企业的定义、特点入手,逐步阐述了外资企业的概念,状况以及在中国的发展,提出成本定义,成本范围,成本控制理论及其重要性。并介绍外资企业先进合理的成本控制方式,供国内企业借鉴。
论文分析并指出了在市场经济条件下,企业在成本核算的准确性,成本控制的实施等方面的重要作用。对于增强企业竞争力,占领市场份额的重要性。
论文最后结合蒂森长春公司实施成本控制的具体情况而得出总结与感受,提出了企业在实施成本控制中可能遇到的主要问题,并对此进行了详细剖析,提出了相应的对策。
本论文从企业的实际情况研究出发,理论联系实际,借鉴外资公司先进经验,考虑中国实际国情,为企业进一步实施成本控制提供了有力的支持。
As China's economic system reform and opening up, the deepening of socialist market economic system, the attracting investments work, the foreign enterprise to the original factory in China. As foreign capital entering in domestic enterprises, yelling "Wolf" at the same time, along with the introduction of the fierce competition, the wholly foreign-owned enterprise shall also bring abundant capital, advanced technology, scientific management, especially in case that a foreign-capital enterprise cost management and controlling of the advanced experience of domestic enterprises, it is worth studying and follow.
Cost controlling as one of important management behavior, for reducing the cost of enterprises, to improve productivity and reduce production scrap, to improve the enterprise management level, enhance the core competitiveness of enterprises, to improve the enterprise economic benefit, and it has important role.
The traditional narrow cost controlling thoughts just focus on reducing expense and controlling the cost. it is the focus of the absolute reduce cost, even to cut the necessary staff labor protection fee and equipment maintenance to controlling the cost of maintenance. The result is played in a short time, reduce the cost of cost controlling, but in the long run, will damage the staff positivity, reducing equipment operation efficiency and reliability, reduce product quality and reputation, and even cause accidents in production, often a long run, it will cause increased cost.
Modern generalized cost controlling theory is more concerned with the relative to reduce cost of enterprise long-term interests, through the scientific and reasonable management to reduce the cost, the enterprise advocating "lean manufacturing, continuous improvement" management concept, through the management process engineering, manufacturing process improvement, the process is simplified to cut production, process management, logistics and waste, so as to improve the production efficiency, reduce scrap rate, improve product quality, strengthen the competitiveness of enterprises, and expand the market share, increase revenue, and improve enterprise profit, the relative cost saving, ensure a long-term stable development.
Cost controlling is not a simple compression, cost controlling. It is whole process of production and business enterprise planning, accounting, analysis and controlling process. Include beforehand controlling; process controlling and afterwards. Cost controlling is in advance before the operation cost of product of economic activities in anticipation, audit plan, cost, it is the cost of feed-forward controlling. Cost controlling is formed in the affair, at any time during the cost of actual cost and cost objectives, timely find differences and adopt corresponding measures, to ensure the correct cost targets, it is the process of cost controlling. Cost controlling in the product cost is later, after the formation of actual cost calculation, analysis and assessment, it is the cost of feedback controlling.
Cost controlling should not be blind, should abide by the principle of certain, can we make it a better play a role, failure. In enterprise staff, all departments under the condition of comprehensive interventions, all expenses paid in cost controlling. Also, want to consider the exception, focused on the above situation, causes of custom, thoroughly solved. The little deviation of daily expense not need wasting too much energy. Also consider economic principles, emphasize the relative cost saving. With less cost, obtain more revenue. In addition, cost controlling is to happen not to be the expenses in order to controlling cost and expenses exceed the actual cost saving, so that the losses lower than gain.
Cost controlling in the concrete implementation, should be taken into consideration the actual situation of the enterprises, the use of their own advantages, weaknesses, in order to realize evade his absolute growth and benefit of the relative cost saving. The experience of TK Changchun company is worth learning by other enterprises.
Purchasing cost controlling is mainly material purchasing cost controlling, TK Changchun company main suppliers is the parent company, TK company and China Anshan iron group company, the affiliated party transactions within the price is far below the market price, greatly reduce the material cost. In spare parts purchasing, adhere to the "quality first, secondly, the service principle of price, finally, guarantee of spare parts and inexpensive.
Transportation cost management, the party is mainly by the shipping company, both in the transportation cost is preferential, and can achieve internal communication settlement, reduce the cost, improve the efficiency of information transfer. They pay insurance on high risk material cargo. Get full compensation from insurance company once accident happen.
In the production process, cost controlling main on raw material consumption, improve from controlling equipment utilization rate, reduce energy consumption, controlling equipment maintenance cost, reduce consumption of the auxiliary materials etc. Especially in raw material consumption, must try to reduce the waste materials and engineering technology to reduce cost, waste.
In the warehouse cost controlling, using modern warehousing technologies and equipment, improve the working efficiency and speed of raw materials, semi-finished products and finished goods company turnover, give full play to the library field use efficiency, improve storage utilization. Strictly implement "FIFO" means that each is stored items, but long shelf life, strengthen the raw materials, semi-finished products and finished goods quality management in library, reduce loss of normal safekeeping central. And the rich, warehouse rent to offset their gains, the cost of storage.
In the management of the cost controlling, through the efforts to improve work efficiency, actively expand sales income and reduce expenditure of key projects, the reasonable controlling and reduce unnecessary costs, and fully consider the benefit principle, make earnings growth above, in order to ensure that the expenditures of saving cost.
Financial management, on loan in the formation of flexible using long loan, the combination of short credit financing ways to obtain preferential interest rate, The foreign exchange payments by cable remittance way, to gain rate income.
Cost controlling is a process of continued, according to the actual situation, the enterprise of business environment, the industry, enterprise's competitive ability and the production technology of the shareholders, the degree of support for the cost of enterprise management mode, to controlling the cost as little as possible, to get the benefits, to realize the cost savings and benefits of the absolute growth.
Anyhow, scientific and reasonable cost controlling activities can reduce the cost of product, reduce the cost, improve business enterprise management level, and improve the economic efficiency of enterprises, to improve the competitiveness of enterprises, promote the overall competitiveness of enterprises in China.
本论文首先从外资企业的定义、特点入手,逐步阐述了外资企业的概念,状况以及在中国的发展,提出成本定义,成本范围,成本控制理论及其重要性。并介绍外资企业先进合理的成本控制方式,供国内企业借鉴。
论文分析并指出了在市场经济条件下,企业在成本核算的准确性,成本控制的实施等方面的重要作用。对于增强企业竞争力,占领市场份额的重要性。
论文最后结合蒂森长春公司实施成本控制的具体情况而得出总结与感受,提出了企业在实施成本控制中可能遇到的主要问题,并对此进行了详细剖析,提出了相应的对策。
本论文从企业的实际情况研究出发,理论联系实际,借鉴外资公司先进经验,考虑中国实际国情,为企业进一步实施成本控制提供了有力的支持。
As China's economic system reform and opening up, the deepening of socialist market economic system, the attracting investments work, the foreign enterprise to the original factory in China. As foreign capital entering in domestic enterprises, yelling "Wolf" at the same time, along with the introduction of the fierce competition, the wholly foreign-owned enterprise shall also bring abundant capital, advanced technology, scientific management, especially in case that a foreign-capital enterprise cost management and controlling of the advanced experience of domestic enterprises, it is worth studying and follow.
Cost controlling as one of important management behavior, for reducing the cost of enterprises, to improve productivity and reduce production scrap, to improve the enterprise management level, enhance the core competitiveness of enterprises, to improve the enterprise economic benefit, and it has important role.
The traditional narrow cost controlling thoughts just focus on reducing expense and controlling the cost. it is the focus of the absolute reduce cost, even to cut the necessary staff labor protection fee and equipment maintenance to controlling the cost of maintenance. The result is played in a short time, reduce the cost of cost controlling, but in the long run, will damage the staff positivity, reducing equipment operation efficiency and reliability, reduce product quality and reputation, and even cause accidents in production, often a long run, it will cause increased cost.
Modern generalized cost controlling theory is more concerned with the relative to reduce cost of enterprise long-term interests, through the scientific and reasonable management to reduce the cost, the enterprise advocating "lean manufacturing, continuous improvement" management concept, through the management process engineering, manufacturing process improvement, the process is simplified to cut production, process management, logistics and waste, so as to improve the production efficiency, reduce scrap rate, improve product quality, strengthen the competitiveness of enterprises, and expand the market share, increase revenue, and improve enterprise profit, the relative cost saving, ensure a long-term stable development.
Cost controlling is not a simple compression, cost controlling. It is whole process of production and business enterprise planning, accounting, analysis and controlling process. Include beforehand controlling; process controlling and afterwards. Cost controlling is in advance before the operation cost of product of economic activities in anticipation, audit plan, cost, it is the cost of feed-forward controlling. Cost controlling is formed in the affair, at any time during the cost of actual cost and cost objectives, timely find differences and adopt corresponding measures, to ensure the correct cost targets, it is the process of cost controlling. Cost controlling in the product cost is later, after the formation of actual cost calculation, analysis and assessment, it is the cost of feedback controlling.
Cost controlling should not be blind, should abide by the principle of certain, can we make it a better play a role, failure. In enterprise staff, all departments under the condition of comprehensive interventions, all expenses paid in cost controlling. Also, want to consider the exception, focused on the above situation, causes of custom, thoroughly solved. The little deviation of daily expense not need wasting too much energy. Also consider economic principles, emphasize the relative cost saving. With less cost, obtain more revenue. In addition, cost controlling is to happen not to be the expenses in order to controlling cost and expenses exceed the actual cost saving, so that the losses lower than gain.
Cost controlling in the concrete implementation, should be taken into consideration the actual situation of the enterprises, the use of their own advantages, weaknesses, in order to realize evade his absolute growth and benefit of the relative cost saving. The experience of TK Changchun company is worth learning by other enterprises.
Purchasing cost controlling is mainly material purchasing cost controlling, TK Changchun company main suppliers is the parent company, TK company and China Anshan iron group company, the affiliated party transactions within the price is far below the market price, greatly reduce the material cost. In spare parts purchasing, adhere to the "quality first, secondly, the service principle of price, finally, guarantee of spare parts and inexpensive.
Transportation cost management, the party is mainly by the shipping company, both in the transportation cost is preferential, and can achieve internal communication settlement, reduce the cost, improve the efficiency of information transfer. They pay insurance on high risk material cargo. Get full compensation from insurance company once accident happen.
In the production process, cost controlling main on raw material consumption, improve from controlling equipment utilization rate, reduce energy consumption, controlling equipment maintenance cost, reduce consumption of the auxiliary materials etc. Especially in raw material consumption, must try to reduce the waste materials and engineering technology to reduce cost, waste.
In the warehouse cost controlling, using modern warehousing technologies and equipment, improve the working efficiency and speed of raw materials, semi-finished products and finished goods company turnover, give full play to the library field use efficiency, improve storage utilization. Strictly implement "FIFO" means that each is stored items, but long shelf life, strengthen the raw materials, semi-finished products and finished goods quality management in library, reduce loss of normal safekeeping central. And the rich, warehouse rent to offset their gains, the cost of storage.
In the management of the cost controlling, through the efforts to improve work efficiency, actively expand sales income and reduce expenditure of key projects, the reasonable controlling and reduce unnecessary costs, and fully consider the benefit principle, make earnings growth above, in order to ensure that the expenditures of saving cost.
Financial management, on loan in the formation of flexible using long loan, the combination of short credit financing ways to obtain preferential interest rate, The foreign exchange payments by cable remittance way, to gain rate income.
Cost controlling is a process of continued, according to the actual situation, the enterprise of business environment, the industry, enterprise's competitive ability and the production technology of the shareholders, the degree of support for the cost of enterprise management mode, to controlling the cost as little as possible, to get the benefits, to realize the cost savings and benefits of the absolute growth.
Anyhow, scientific and reasonable cost controlling activities can reduce the cost of product, reduce the cost, improve business enterprise management level, and improve the economic efficiency of enterprises, to improve the competitiveness of enterprises, promote the overall competitiveness of enterprises in China.
引文
[1] TOM.成本控制最佳实务(第2版).经济技术出版社. 2007
[2]欧阳清,万寿义.成本会计.东北财经大学出版社2005,(06)
[3]鲍新中.供应链成本:改善供应链管理的新视角.人民交通出版社。2009-11-1
[4] (美)希尔顿等著,罗飞等译。成本管理(原书第3版)。机械工业出版社。2010-1-1
[5]张智峰.成本会计学.科学出版社。2004-9-1:
[6]美国管理行政学院.成本控制最佳实务(上下)/财会管理最佳实务译丛.经济科学出版社,2006-11
[7]姜伯昊.卓有成效的成本管理体系.人民邮电出版社,2007-1
[8]陈国欣.财务管理学.南开大学出版社,2005年6月
[9] (美)蔡斯(Chase,R.B.)等著,任建标等译.运营管理(原书第11版),2007-7-1
[10]胡飞虎.业务流程重组成功因素分析[J].工业工程,2000,(09)
[11]祁怀锦,刘红霞主编,成本会计学,经济科学出版社。2008-12-1
[12]亨格瑞等著,罗炜改编.成本会计以管理为重心——工商管理经典教材·中国人民大学出版社.2007-3-1
[13]崔国萍主编.成本管理会计.机械工业出版社.2010-1-1
[14]运转.企业全面预算管理.机械工业出版社,2007-9-1:
[15]乐艳芬.试谈现代企业成本管理的变革[J].上海会计,1999(10).
[16]焦跃华,袁天.论成本控制目标[J].财务与会计,2000(5).
[17]戈飞平.成本管理观念的更新与成本控制新思路[J].上海会计,1999(7).
[18]阎达五。价值链会计研究:回顾与展望【J】。会计研究。2004。(2)
[19]迈克尔。波特。竞争战略【M】。北京:华夏出版社。2003。1。P208
[20]李相国主编,国际财务管理,中国人民大学出版社。1996年4月
[21]王斌主编,企业财务学,经济科学出版社。1998年8月
[22]翁君弈,跨国公司理财,中国经济出版社。1995年5月
[23] [美]费雷德。韦斯顿,管理财务学,中国财政经济出版社。1992年2月
[24]吴世农,现代财务理论与方法,中国经济出版社。1997年1月
[25]马英麟,企业经济活动分析,中国人民大学出版社。1996年3月第三版
[26]詹姆斯范霍恩,财务管理学原理,辽宁人民出版社。1986年
[27]夏乐书姜强宋爱玲李琳编著,资本运营理论与实务,东北财经大学出版社。2001年3月
[28]汤兵勇,梁晓蓓,企业管理控制系统——经济管理类专业规划教材·工商管理系列,机械工业出版社。2007-8
[29]杨含彦,企业成本费用控制探究,经管空间。2010-6-4 16:43:57陈泽军.浅论企业成本费用控制[J].商场现代化.2008.(8)下:55???????????
[2]欧阳清,万寿义.成本会计.东北财经大学出版社2005,(06)
[3]鲍新中.供应链成本:改善供应链管理的新视角.人民交通出版社。2009-11-1
[4] (美)希尔顿等著,罗飞等译。成本管理(原书第3版)。机械工业出版社。2010-1-1
[5]张智峰.成本会计学.科学出版社。2004-9-1:
[6]美国管理行政学院.成本控制最佳实务(上下)/财会管理最佳实务译丛.经济科学出版社,2006-11
[7]姜伯昊.卓有成效的成本管理体系.人民邮电出版社,2007-1
[8]陈国欣.财务管理学.南开大学出版社,2005年6月
[9] (美)蔡斯(Chase,R.B.)等著,任建标等译.运营管理(原书第11版),2007-7-1
[10]胡飞虎.业务流程重组成功因素分析[J].工业工程,2000,(09)
[11]祁怀锦,刘红霞主编,成本会计学,经济科学出版社。2008-12-1
[12]亨格瑞等著,罗炜改编.成本会计以管理为重心——工商管理经典教材·中国人民大学出版社.2007-3-1
[13]崔国萍主编.成本管理会计.机械工业出版社.2010-1-1
[14]运转.企业全面预算管理.机械工业出版社,2007-9-1:
[15]乐艳芬.试谈现代企业成本管理的变革[J].上海会计,1999(10).
[16]焦跃华,袁天.论成本控制目标[J].财务与会计,2000(5).
[17]戈飞平.成本管理观念的更新与成本控制新思路[J].上海会计,1999(7).
[18]阎达五。价值链会计研究:回顾与展望【J】。会计研究。2004。(2)
[19]迈克尔。波特。竞争战略【M】。北京:华夏出版社。2003。1。P208
[20]李相国主编,国际财务管理,中国人民大学出版社。1996年4月
[21]王斌主编,企业财务学,经济科学出版社。1998年8月
[22]翁君弈,跨国公司理财,中国经济出版社。1995年5月
[23] [美]费雷德。韦斯顿,管理财务学,中国财政经济出版社。1992年2月
[24]吴世农,现代财务理论与方法,中国经济出版社。1997年1月
[25]马英麟,企业经济活动分析,中国人民大学出版社。1996年3月第三版
[26]詹姆斯范霍恩,财务管理学原理,辽宁人民出版社。1986年
[27]夏乐书姜强宋爱玲李琳编著,资本运营理论与实务,东北财经大学出版社。2001年3月
[28]汤兵勇,梁晓蓓,企业管理控制系统——经济管理类专业规划教材·工商管理系列,机械工业出版社。2007-8
[29]杨含彦,企业成本费用控制探究,经管空间。2010-6-4 16:43:57陈泽军.浅论企业成本费用控制[J].商场现代化.2008.(8)下:55???????????