大摘要要求和格式-翁翔325

1、 江 蘇 科 技 大 學 碩 士 學 位 論 文大 摘 要論 文 題 目 船舶配套企業(yè) 成本管理及控制研究 研 究 方 向 管理信息系統(tǒng) 學科、專業(yè) 管理科學與工程 研究生姓名 翁 翔 導 師 姓 名 潘燕華 填表時間 2008 年 3 月 18 日撰寫學位論文摘要要求1. 學位論文大摘要是學位論文內(nèi)容的高度概括， 應說明從事本研究工作的目的意義、研究方法、研究結(jié)果、結(jié)論及意義，大摘要分中、英文，字數(shù)一般為1500左右，最多不超過2000字。2大摘要格式要求同畢業(yè)論文，有頁眉，論文題目用小二號黑體，“大摘要”三個字寫在論文題目之下，用三號黑體，內(nèi)容用小四號宋體(英文用五號體)。3. 大摘要不能

2、含有公式和圖表。中、英文摘要后附關(guān)鍵字。4. 用A4紙打印，按照封面、中文摘要、英文摘要順序側(cè)裝訂。5. 大摘要在答辯后三天內(nèi)交所在學院。注：本頁無需打印裝大摘要船舶配套企業(yè)成本管理及控制研究大摘要“十一五”是我國造船業(yè)向第一造船大國目標邁進并實現(xiàn)由大到強發(fā)展的關(guān)鍵時期，但船舶配套設(shè)備發(fā)展的滯后，嚴重制約我國船舶工業(yè)的發(fā)展。在這種背景下，考慮船舶配套企業(yè)所面臨的各種成本管理問題，研究以船舶配套企業(yè)為基本應用對象，分析企業(yè)成本管理及控制的共性和個性需求，以期探索出適合船舶配套企業(yè)并且具有前瞻性的成本管理模式，是企業(yè)應對日益嚴峻的競爭環(huán)境的要求，也是豐富成本管理范疇的需要。1、研究內(nèi)容本文首先對成

3、本管理國內(nèi)外研究現(xiàn)狀、基本理論進行了闡述，在借鑒現(xiàn)有研究成果的基礎(chǔ)上，結(jié)合對現(xiàn)行成本管理模式的評析，分析船舶配套企業(yè)的生產(chǎn)以及經(jīng)營管理特點和存在的問題，引申出成本管理模式的創(chuàng)新，提出船舶配套企業(yè)成本管理及控制體系的構(gòu)想，并結(jié)合示例闡述了其實現(xiàn)過程，使構(gòu)想能夠成為現(xiàn)實的選擇。在此基礎(chǔ)上，以成本管理及控制體系為指引和理論基礎(chǔ)，運用軟件工程、系統(tǒng)工程方法構(gòu)建了船舶配套企業(yè)的成本管理與控制信息模型，該模型運用先進的成本管理的思想和方法，與企業(yè)的信息系統(tǒng)有機集成，可以在成本預測、成本核算、成本控制、成本分析上構(gòu)建一個完整的信息系統(tǒng)框架。2、研究成果船舶配套企業(yè)的成本形成過程往往較為復雜，多環(huán)節(jié)、多步驟、

4、多組合等特點導致了企業(yè)的成本管理不同于一般制造企業(yè)。本文提出了融合成本企畫和作業(yè)成本管理思想、基于PDCA循環(huán)的船舶配套企業(yè)成本管理及控制體系：以單個產(chǎn)品為控制對象，以經(jīng)營報價和成本估算作為起點，在明細報價的基礎(chǔ)上制定目標成本，實現(xiàn)明細報價與目標成本的統(tǒng)一；運用成本企畫的管理思想在產(chǎn)品設(shè)計過程采取降低成本的措施，進行成本擠壓；以作業(yè)鏈分解目標成本，以作業(yè)為成本計算對象，核算產(chǎn)品成本，分析目標成本與實際成本之間的差異；通過成本分析的結(jié)果進行業(yè)績的考評，以指導下一輪的成本管理與控制，最終實現(xiàn)對船舶配套產(chǎn)品成本的全過程控制，形成預測、計劃、執(zhí)行、考核、總結(jié)的集成控制體系。該體系強調(diào)計劃與控制的三結(jié)合

5、：即過去、現(xiàn)在和未來的信息相結(jié)合，事前、事中和事后控制相結(jié)合，微觀、中觀和宏觀控制運行相結(jié)合。這三個結(jié)合體現(xiàn)了全員、全方位、全過程的成本計劃與控制。就過程而言，其主要控制環(huán)節(jié)有：招投標的明細報價、產(chǎn)品設(shè)計階段的成本擠壓、采購成本的控制、制造階段的成本計劃等，構(gòu)建了“明細報價目標成本設(shè)計成本標準作業(yè)成本實際成本成本分析及考核”的成本管理集成模式。在業(yè)務(wù)與成本控制的關(guān)系中，銷售、設(shè)計、工藝、采購、庫存、制造和財務(wù)等，都必須執(zhí)行與本身業(yè)務(wù)相關(guān)的綜合成本和項目成本的計劃控制。從企業(yè)參與方面來說，企業(yè)領(lǐng)導、管理人員、技術(shù)人員、工人都必須承擔責任成本，服從于基于相互約束的成本管理機制。3、研究理論與方法（

6、1）成本管理理論。（2）PDCA循環(huán)管理理論。（3）成本企畫思想。（4）作業(yè)成本管理思想。（5）軟件工程技術(shù)。（6）集成架構(gòu)技術(shù)。（7）規(guī)范研究方法。4、創(chuàng)新點：（1）構(gòu)建了融合成本企畫和作業(yè)成本管理思想，基于PDCA循環(huán)的船舶配套企業(yè)成本管理及控制體系。（2）提出了以企業(yè)資源數(shù)據(jù)庫為依托，綜合業(yè)務(wù)協(xié)同管理平臺、生產(chǎn)制造集成平臺、設(shè)計創(chuàng)新開發(fā)平臺、產(chǎn)品生命周期管理數(shù)據(jù)集成的船舶配套企業(yè)成本管理及控制系統(tǒng)的集成架構(gòu)。（3）構(gòu)建了船舶配套產(chǎn)品報價的成本支持模型。工藝設(shè)計資料是船舶配套產(chǎn)品報價、制定及分解目標成本、成本分析和動態(tài)控制的基礎(chǔ)，基于工藝設(shè)計資料建立船舶配套產(chǎn)品報價的成本支持模型，為報價決

7、策、動態(tài)成本控制提供信息。（4）構(gòu)建了船舶配套產(chǎn)品設(shè)計成本的計算模型。建立計算過程隨產(chǎn)品設(shè)計描述過程動態(tài)、增量變化的工藝成本計算模型，實現(xiàn)工藝成本與目標成本的動態(tài)控制，并動態(tài)地反映生產(chǎn)組織及生產(chǎn)制造過程中的成本管理和控制。5、結(jié)論和意義：本論文在面向船舶配套企業(yè)的成本管理及控制體系構(gòu)建方面作了深入的研究，此項研究一方面能指導船舶配套企業(yè)探索成本管理新模式，另一方面能為研發(fā)和實施成本管理及控制信息系統(tǒng)提供參考價值和借鑒意義。關(guān)鍵詞：船舶配套企業(yè)；成本管理；成本控制；成本企畫；作業(yè)成本管理VAbstractResearch of Cost Management & Control on M

8、arine 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

9、. 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 p

10、redictable. 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, pr

11、esent 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 basi

12、s 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 compl

13、ete 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 differen

14、t 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 an

15、d 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 pro

16、duct 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,

17、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

18、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 costs

19、tandard 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 worke

20、rs 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 Techn

21、ology(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 ma

22、nagement 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

23、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 cos