商业装修企业成本控制设计 49页.rar
商业装修企业成本控制设计 49页,摘要随着市场经济的发展，商业装修行业得到了快速的发展，面对这种情况，商业装修企业在增加投资和积极拓展客户的同时，必须加强企业成本控制和企业内部管理、改善采购系统。通过对人力资源、物质材料和能源的成本控制，减少浪费，从而达到增加收入提高利润的目的。作业成本法和标准成本法作为成本控制的有效手段，普遍被现代企业所采用，论文将...
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内容介绍
原文档由会员 白痴学东西 发布
摘要
随着市场经济的发展，商业装修行业得到了快速的发展，面对这种情况，
商业装修企业在增加投资和积极拓展客户的同时，必须加强企业成本控制和企
业内部管理、改善采购系统。通过对人力资源、物质材料和能源的成本控制，
减少浪费，从而达到增加收入提高利润的目的。作业成本法和标准成本法作为
成本控制的有效手段，普遍被现代企业所采用，论文将这两个理论结合企业实
际情况，力求分析成本、资源、作业、成本动因的关系，讨论了预算与结算制
度;先进制造模式;成本库;客户关系系统和面向成本的设计等。同时，商业
装修企业应该努力采用信息化手段管理成本，实现成本会计电算化。这不仅仅
减少会计的工作量，更重要是增加了成本数据的准确性和及时性，有利于公司迅
速作出决策。建立标准化的成本会计制度，使得实际成本支出趋向于最优成本支
出，达成最大的效率目标。
关键词:商业装修成本管理成本控制ABCM
前言............................................……
第一章国内外的研究现状和理论成果....................
1.1成本概念······················································································
1.2国内外关于成本概念研究的历史回顾································
1.2.1国外对成本概念研究的历史回顾............................……，
1.2.2国内对成本概念研究的历史回顾...................................
1.3财务会计与管理会计成本概念的区别································
1.4成本管理与成本控制··················，···········································
1.5现代企业制度下成本控制的特征········································
1.6成本控制的意义·······································································
1.7成本控制的原则················，··········，···········································
1.8成本降低····················································································
1.9标准成本及其制定··································································
1.9.1标准成本...........................................................................
1.9.2标准成本的种类....................................····························
1.10作业成本管理(ABCM):精简作业、提高效能···········
1.10.1作业成本管理基本概念.................................................
1.11作业成本法对成本概念的突破···········································
1.11.1ABCM的核算要素体系.，..........................................……
1.n.2实施ABCM的八个步骤..........................................……
第二章在商业装修企业中实施成本管理的分析............
2.1商业装修企业财务管理的特点和成本管理的问题··········
2.1.1成本观念谈薄...................................................................
2.1.2系统环节松散........................……，....................................
2.1.3管理手段落后…，.........……，....……，...............……，..............
2.1.4指标没有量化...................................................................
2.2商业装修企业成本分析和和归集········································
2.3商业装修企业成本管理的难点·············································
第三章商业装修企业成本管理模型......................
3.1商业装修企业成本管理模型的设计目标···························
3.2商业装修企业成本管理模型的设计思想···························
3.3分析公司平台费用及相关计算·············································
3.4实行项目预算决算制度··························································
3.5全面成本控制原则··································································
3.5.1项目全员控制…，..............................................·..···············
3.5.2项目全过程成本控制.......................................................
3.5.3目标控制原则................................................····················
3.5.4动态控制原则................................................····················
3.6全面成本控制原则的实施···········································，·········
3.6.1创造性的客户关系系统...................................................
3.6.2面..
随着市场经济的发展，商业装修行业得到了快速的发展，面对这种情况，
商业装修企业在增加投资和积极拓展客户的同时，必须加强企业成本控制和企
业内部管理、改善采购系统。通过对人力资源、物质材料和能源的成本控制，
减少浪费，从而达到增加收入提高利润的目的。作业成本法和标准成本法作为
成本控制的有效手段，普遍被现代企业所采用，论文将这两个理论结合企业实
际情况，力求分析成本、资源、作业、成本动因的关系，讨论了预算与结算制
度;先进制造模式;成本库;客户关系系统和面向成本的设计等。同时，商业
装修企业应该努力采用信息化手段管理成本，实现成本会计电算化。这不仅仅
减少会计的工作量，更重要是增加了成本数据的准确性和及时性，有利于公司迅
速作出决策。建立标准化的成本会计制度，使得实际成本支出趋向于最优成本支
出，达成最大的效率目标。
关键词:商业装修成本管理成本控制ABCM
前言............................................……
第一章国内外的研究现状和理论成果....................
1.1成本概念······················································································
1.2国内外关于成本概念研究的历史回顾································
1.2.1国外对成本概念研究的历史回顾............................……，
1.2.2国内对成本概念研究的历史回顾...................................
1.3财务会计与管理会计成本概念的区别································
1.4成本管理与成本控制··················，···········································
1.5现代企业制度下成本控制的特征········································
1.6成本控制的意义·······································································
1.7成本控制的原则················，··········，···········································
1.8成本降低····················································································
1.9标准成本及其制定··································································
1.9.1标准成本...........................................................................
1.9.2标准成本的种类....................................····························
1.10作业成本管理(ABCM):精简作业、提高效能···········
1.10.1作业成本管理基本概念.................................................
1.11作业成本法对成本概念的突破···········································
1.11.1ABCM的核算要素体系.，..........................................……
1.n.2实施ABCM的八个步骤..........................................……
第二章在商业装修企业中实施成本管理的分析............
2.1商业装修企业财务管理的特点和成本管理的问题··········
2.1.1成本观念谈薄...................................................................
2.1.2系统环节松散........................……，....................................
2.1.3管理手段落后…，.........……，....……，...............……，..............
2.1.4指标没有量化...................................................................
2.2商业装修企业成本分析和和归集········································
2.3商业装修企业成本管理的难点·············································
第三章商业装修企业成本管理模型......................
3.1商业装修企业成本管理模型的设计目标···························
3.2商业装修企业成本管理模型的设计思想···························
3.3分析公司平台费用及相关计算·············································
3.4实行项目预算决算制度··························································
3.5全面成本控制原则··································································
3.5.1项目全员控制…，..............................................·..···············
3.5.2项目全过程成本控制.......................................................
3.5.3目标控制原则................................................····················
3.5.4动态控制原则................................................····················
3.6全面成本控制原则的实施···········································，·········
3.6.1创造性的客户关系系统...................................................
3.6.2面..
