大摘要要求和格式翁翔0325.doc

江 苏 科 技 大 学 硕 士 学 位 论 文大 摘 要论 文 题 目 船舶配套企业 成本管理及控制研究 研 究 方 向 管理信息系统 学科、专业 管理科学与工程 研究生姓名 翁 翔 导 师 姓 名 潘燕华 填表时间 2008 年 3 月 18 日撰写学位论文摘要要求1. 学位论文大摘要是学位论文内容的高度概括， 应说明从事本研究工作的目的意义、研究方法、研究结果、结论及意义，大摘要分中、英文，字数一般为1500左右，最多不超过2000字。2大摘要格式要求同毕业论文，有页眉，论文题目用小二号黑体，“大摘要”三个字写在论文题目之下，用三号黑体，内容用小四号宋体(英文用五号体)。3. 大摘要不能含有公式和图表。中、英文摘要后附关键字。4. 用A4纸打印，按照封面、中文摘要、英文摘要顺序侧装订。5. 大摘要在答辩后三天内交所在学院。注：本页无需打印装大摘要船舶配套企业成本管理及控制研究大摘要“十一五”是我国造船业向第一造船大国目标迈进并实现由大到强发展的关键时期，但船舶配套设备发展的滞后，严重制约我国船舶工业的发展。在这种背景下，考虑船舶配套企业所面临的各种成本管理问题，研究以船舶配套企业为基本应用对象，分析企业成本管理及控制的共性和个性需求，以期探索出适合船舶配套企业并且具有前瞻性的成本管理模式，是企业应对日益严峻的竞争环境的要求，也是丰富成本管理范畴的需要。1、研究内容本文首先对成本管理国内外研究现状、基本理论进行了阐述，在借鉴现有研究成果的基础上，结合对现行成本管理模式的评析，分析船舶配套企业的生产以及经营管理特点和存在的问题，引申出成本管理模式的创新，提出船舶配套企业成本管理及控制体系的构想，并结合示例阐述了其实现过程，使构想能够成为现实的选择。在此基础上，以成本管理及控制体系为指引和理论基础，运用软件工程、系统工程方法构建了船舶配套企业的成本管理与控制信息模型，该模型运用先进的成本管理的思想和方法，与企业的信息系统有机集成，可以在成本预测、成本核算、成本控制、成本分析上构建一个完整的信息系统框架。2、研究成果船舶配套企业的成本形成过程往往较为复杂，多环节、多步骤、多组合等特点导致了企业的成本管理不同于一般制造企业。本文提出了融合成本企画和作业成本管理思想、基于PDCA循环的船舶配套企业成本管理及控制体系：以单个产品为控制对象，以经营报价和成本估算作为起点，在明细报价的基础上制定目标成本，实现明细报价与目标成本的统一；运用成本企画的管理思想在产品设计过程采取降低成本的措施，进行成本挤压；以作业链分解目标成本，以作业为成本计算对象，核算产品成本，分析目标成本与实际成本之间的差异；通过成本分析的结果进行业绩的考评，以指导下一轮的成本管理与控制，最终实现对船舶配套产品成本的全过程控制，形成预测、计划、执行、考核、总结的集成控制体系。该体系强调计划与控制的三结合：即过去、现在和未来的信息相结合，事前、事中和事后控制相结合，微观、中观和宏观控制运行相结合。这三个结合体现了全员、全方位、全过程的成本计划与控制。就过程而言，其主要控制环节有：招投标的明细报价、产品设计阶段的成本挤压、采购成本的控制、制造阶段的成本计划等，构建了“明细报价目标成本设计成本标准作业成本实际成本成本分析及考核”的成本管理集成模式。在业务与成本控制的关系中，销售、设计、工艺、采购、库存、制造和财务等，都必须执行与本身业务相关的综合成本和项目成本的计划控制。从企业参与方面来说，企业领导、管理人员、技术人员、工人都必须承担责任成本，服从于基于相互约束的成本管理机制。3、研究理论与方法（1）成本管理理论。（2）PDCA循环管理理论。（3）成本企画思想。（4）作业成本管理思想。（5）软件工程技术。（6）集成架构技术。（7）规范研究方法。4、创新点：（1）构建了融合成本企画和作业成本管理思想，基于PDCA循环的船舶配套企业成本管理及控制体系。（2）提出了以企业资源数据库为依托，综合业务协同管理平台、生产制造集成平台、设计创新开发平台、产品生命周期管理数据集成的船舶配套企业成本管理及控制系统的集成架构。（3）构建了船舶配套产品报价的成本支持模型。工艺设计资料是船舶配套产品报价、制定及分解目标成本、成本分析和动态控制的基础，基于工艺设计资料建立船舶配套产品报价的成本支持模型，为报价决策、动态成本控制提供信息。（4）构建了船舶配套产品设计成本的计算模型。建立计算过程随产品设计描述过程动态、增量变化的工艺成本计算模型，实现工艺成本与目标成本的动态控制，并动态地反映生产组织及生产制造过程中的成本管理和控制。5、结论和意义：本论文在面向船舶配套企业的成本管理及控制体系构建方面作了深入的研究，此项研究一方面能指导船舶配套企业探索成本管理新模式，另一方面能为研发和实施成本管理及控制信息系统提供参考价值和借鉴意义。关键词：船舶配套企业；成本管理；成本控制；成本企画；作业成本管理VAbstractResearch of Cost Management & Control on Marine Equipment EnterpriseAbstractThe 11th “five-year plan” is a crucial period for Chinese shipbuilding industry, which aim at the largest shipbuilding country in the world. But the slow development of marine equipment enterprise seriously restricts the development of shipbuilding industry in China. In this situation, all types of cost management must be considered, marine equipment enterprise must be studied, similar and separate needs of cost management and control must be analyzed so to obtain the cost management mode, which meets the needs of marine equipment enterprise and meanwhile is predictable. This is not only the requirement to meet with the severe competition but also the need to enrich cost management.1. ContentThe writer first describes the research situations and basic approaches of cost management both domestically and internationally. On analysis of present research, present cost management modes and business characteristics and problems in marine equipment enterprises, cost management mode is renovated, cost management and control system in marine equipment enterprises are depicted, their process is presented so the depiction can be realistic choice. On this basis and by cost management and control system, cost management control information mode in marine equipment enterprises is constructed with the application of software and system engineering. Advanced approaches of cost management are applied in this mode. In integration of information system, a complete information system is framed on cost forecasting, cost calculation, cost control and cost analysis.2. Research ProductsThe formation of cost in marine equipment enterprises is of complexity, multilink, multi-steps and multi-combination. Cost management in marine equipment enterprises is different due to these characteristics. In this essay, the writer concludes the integration of cost design and activity-based cost management, cost management and cost system on the PDCA cycle in marine equipment enterprises: On control of single unit, at the start of business bidding and cost estimation and on the basis of item bidding, target cost is determined, the unification of item bidding and target cost are achieved. Approaches of cost design are used so to decrease the cost in product design, target cost is used to dissolve operation chain, activity is taken as cost calculation to measure product cost, analyze the differences between target cost and actual cost. On the appraisal of performance by cost analysis, the next turn of cost management and control are instructed so that the final process control of cost is achieved. Integrated control system of prediction, plan, implementation, performance and summarization is achieved.This system focuses on 3 combination of plan and control: that is combination of past, present and future information, combination of preliminary, concurrent and feedback control, combination of micro, intermediate and macro control. These three combination presents overall cost plan and control of all employees, whole process. In its process, the key control processes are: item pricing, cost pressure at product design, control of purchase cost and cost plan in manufacturing, etc. Integration mode of cost management “item pricingtarget costdesign coststandard activity costactual costcost analysis and measurement” is established. In relationship of business and cost control, plan control of complex cost and project cost which is related with business must be implemented. In participation of business, top executives, managers, technicians and workers all must be responsible for liability cost, obey to mutually bound cost management instrument.3. Approaches and Methods of Research (1) Cost management approach(2) PDCA Cycle Management Approach (3) Thought of Cost Design (4) Management Thought of Activity-based Cost(5) Software Engineering Technology(6) Integrated Structure Technology(7) Unification of Research Method4. Renovations(1) Constitute integrated cost design and activity-based cost management thoughts and PDCA cycle cost management and control system in marine equipment enterprises.(2) Conclude the integrated structure of cost management and control system in marine equipment enterprises supported by business database, complex coordinated management platform, integrated manufacturing platform, design renovation development platform and integrated product life cycle management information,(3) Constitute cost support mode of bidding of marine equipments. Process design data is the basis of bidding of marine equipments, fixing and dissolving of target cost, cost analysis and dynamic control. Construct cost support mode of bidding of marine equipments supported by process design data so to supply information for bidding decision making dynamic cost control.(4) Constitute calculation mode of design cost of marine equipments. Constitute calculation mode of process cost