W公司成本控制研究

W內(nèi)容摘要本文以W1istheleadtothecostandhigherprofits.Anditwillenhancethecorecompetitivenessofenterprises.alotstosoisIfitthentoitsforistoaWistoawithKeywords：2目錄內(nèi)容摘..............................................................................................................................................1....................................................................................................................................................2..............................................................................................................................................5..............................................................................................................................5..................................................................................................................7...............................................................................................................................7...............................................................................................................................8......................................................................................................9........................................................................................................................9......................................................................................................................10........................................................................................................12............................................................................................................12..........................................................................................................12..........................................................................................................15............................................................................................................18......................................................................................................................18......................................................................................................................19......................................................................................................................20......................................................................................................................21W.....................................................................................22W....................................................................................................22...........................................................................................................................22...............................................................................................................25...............................................................................................................29W................................................................................................................305...............................................................................................................30...............................................................................................................36...............................................................................................................36...............................................................................................................37...............................................................................................................38W..............................................................................38..........................................................................................................39..........................................................................................................40..............................................................................................................413..................................................................................................................42......................................................................................................43..............................................................................................44W.........................................................................................................46...............................................................................................................46..................................................................................................................46..........................................................................................................................47..............................................................................................................49......................................................................................................................51..........................................................................................................................52........................................................................................................53..........................................................................................53......................................................................................55..................................................................................................59結(jié)........................................................................................................................................................60參考文............................................................................................................................................624IT[1]。年445[1]。ITIT年至年我國軟件產(chǎn)業(yè)營業(yè)收入從億元增長到億元，年均增長年/6WW購、兼并或清算、破產(chǎn)的行列。企業(yè)參與競爭的目的是通過競爭獲取經(jīng)濟效益最大化[2]。要W7本科以上占公司是立足于中國市場的全球性企業(yè)級存儲解決方案供應(yīng)商，總部設(shè)在、W60%EMCHP、WWW8一個概念，是生產(chǎn)一種產(chǎn)品所需的全部費用[3]。之所以在緒論中對成本加以界定，是因為在9存真、由此及彼、由表及里，達到認識事物本質(zhì)、揭示內(nèi)在規(guī)律的目的[2]。定性分析法是一W本文以W第三章，W公司成本控制存在問題及原因分析。首先，簡要介紹W公司的基本情況；第四章，W公司成本控制改進策略。針對W公司成本控制的現(xiàn)狀與存在的問題分析，10WW圖準成本法的基礎(chǔ)；第三，1906年，美國第一次詳述了標準成本制度；第四，第管理模式的研究均取得了一定的研究成果[4]。從本質(zhì)上而言，成本管理應(yīng)該伴隨管理而生。[30]直接成本的計算與控制，而對間接費用的計算與控制則沒有給予應(yīng)有的重視[5]。表現(xiàn)在具體12書中系統(tǒng)地介紹了復(fù)式記賬法，從此會計從古代會計時期進入近代會計時期，直至19世紀8020世紀30年代，工業(yè)革命的成功、資本積累的完成、消費市場的擴大，為產(chǎn)業(yè)的繁榮13提供參照標準[6]。同時，大型企業(yè)、托拉斯等需要從大量個人和銀行獲取巨額投資，這導(dǎo)致1420[29]15K.第一，Shank模式。Shank模式是教授在邁克爾·波特的競爭優(yōu)勢理論基礎(chǔ)上創(chuàng)[7]第二，Tony模式。Tony倡導(dǎo)的成本戰(zhàn)略管理模式被后來的學(xué)者稱為Cranfield模式。該模式將成本戰(zhàn)略管理作為一種工具來分析企業(yè)的競爭地位，通過這種工企業(yè)各個部門的協(xié)同效應(yīng)，制定出戰(zhàn)略，以達到不斷提高企業(yè)競爭力的目的[8]。其主要流程競爭分析集思廣益SCM診斷SCM識別成本/效益執(zhí)行分析工具工具分析問題的產(chǎn)生和優(yōu)先排序有爭議性的選擇方案診斷評估和規(guī)劃執(zhí)行考評、學(xué)習(xí)跨部門小組的協(xié)同工作圖16在對內(nèi)容的界定上，Tony認為工具應(yīng)該包括下列方面：確定企業(yè)競爭關(guān)于SCM的觀點，總體上和的觀點類似，包括價值鏈分析、戰(zhàn)略定和認為，SCM意指企業(yè)通過運用一系列成本管理方法來同時達到降低成本和加強戰(zhàn)略管理的目的Blocher（1999）模式。Blocher認為戰(zhàn)略成本管理是成本管理信息在并且在分析企業(yè)戰(zhàn)略定位和戰(zhàn)略考核時，Blocher選取了和價值鏈分析等工具。顯然，只對的目的進行了闡述，但關(guān)于SCM的具體構(gòu)成和如何進行戰(zhàn)略成本分析等缺17TQM制戰(zhàn)略定位（構(gòu)成）圖就是在考慮企業(yè)競爭地位的同時，應(yīng)該重視成本管理；SCM的主要特征在于其進行成本管理[5]。18[9]。19[10]20[28][12][13]。[14]21WWW近W另外分別在美國硅谷、中國深圳、武漢設(shè)立三大研發(fā)基地（見圖年開始成規(guī)模發(fā)展，銷售增長率達到50%以上，到年銷售增長率仍達到25%左右，但由于成本的不斷上升導(dǎo)致利潤逐年下降（見圖22圖UIT公司5年銷售增長趨勢圖35,00030,00025,00020,00015,00010,0005,000-70%60%50%40%30%20%10%0%2004年2005年2006年2007年2008年圖23WW供W儲、FCoE、和綠色存儲，以及統(tǒng)一存儲平臺、存儲功能軟件、應(yīng)用存儲方案等。WWWW、應(yīng)用存儲W方案、遠程電話支持和網(wǎng)絡(luò)支持，以及現(xiàn)場設(shè)備安裝服務(wù)、現(xiàn)場故障排除服務(wù)、3級技術(shù)培W的1395大備件庫、近百名的技術(shù)人員和龐大的產(chǎn)品和研發(fā)團隊，都為W戰(zhàn)在渠道和區(qū)域市場方面，此次全國范圍內(nèi)的巡展，為W提供了力量?，F(xiàn)在，W成立了個國內(nèi)辦事機構(gòu)，覆蓋北京、深圳、上海、香港、太原、合肥、廣州、南京、武漢等地，為區(qū)域客戶提供了貼身式的銷售和服務(wù)。同時，W積極開W一。目前，W正在積極招募新的合作伙伴力量，為伙伴提供更多的支持，幫助伙伴與W共24W1系列：W的存儲解決方案是為了解決許多大中型企業(yè)需要不受傳和。（2）系列：W將和技術(shù)融合在一起，應(yīng)用了先進的系統(tǒng)設(shè)低客戶的管理和擁有成本。存儲方案特別適用于視頻監(jiān)控、和互和。（3）系列：W的存儲解決方案擁有自動故障偵測及數(shù)據(jù)重建、全局熱備等特性，有效保障用戶在數(shù)據(jù)備份或其他災(zāi)難狀況時實現(xiàn)業(yè)務(wù)連續(xù)性。主要型號為：W的帶寬、高穩(wěn)定、高性價比的中低端磁盤陣列。此款產(chǎn)品將和。WW公司在成本控制和管理方面做了許多工作，目前W公司已經(jīng)建立了部分成本管理制25倉儲、物流管理、預(yù)算管理和期間費用控制等方面來闡述WWW準成型的產(chǎn)品，每訂單均要按客戶的需求作相應(yīng)的更改，所以當(dāng)初制定的單就失去作用，而公司快速發(fā)展，人員變動頻繁，沒有時間與人力對每個客戶制定一次性的標準(金額在)（合同額超過萬）財務(wù)經(jīng)理審核(合同額萬以內(nèi))財務(wù)總監(jiān)審批(合同額萬以)(合同額)(定)采購部下達采購訂單（采購部內(nèi)部確定）倉儲驗收合格后付款（支付多少，支付26過審批即可執(zhí)行；18.3%的在萬到萬之間需要經(jīng)過分管副總裁和財務(wù)總監(jiān)審批，9.3%左一是倉儲與物流過程的單據(jù)均用的是電子單據(jù)，即用打印的，不是用一式幾聯(lián)的目沒有完全核清楚，從公司成立7年來，并沒有每年盤點，7年中共盤點3次，沒有一次調(diào)到底，除了銷售預(yù)算在按月編制外，并每月在統(tǒng)計與分析外，其他預(yù)算每年編制27圖W28[27]W原料及主要材料。W公司生產(chǎn)存儲類產(chǎn)品的主要材料是機箱、、內(nèi)存、29WW5本文收集了公司從開業(yè)來的所有數(shù)據(jù)，但由于剛開業(yè)的35表3.1W年份原料及主材輔助材料工資及附加修理費200420052006200720082,980.29181.07220.8731.844,817.40303.62404.8353.248,374.69504.35879.60109.78156.73246.33250.1910,521.6613,358.99770.5720,979.13977.431,072.95130.831,481.15185.52租金108.14156.1759.05150.74250.5128.32234.09245.02折舊費203.42141.69其他費用總成本316.77732.983,737.436,008.6716,087.6424,742.92表W30年份2004174.292005269.282006458.092007678.8720081,159.55198.56248.9393.5130.0640.9284.4970.1369.8792.29110.12141.5954.6025.5639.0437.89189.339.47148.0215.63204.7928.90307.9546.90494.3273.0226.2019.5836.2934.1451.243.675.137.0212.4120.77138.1219.18138.1213.18138.1258.13149.1745.76161.1141.0810.1514.6922.6849.5447.5485.69130.78210.361,309.8316.90140.61230.362,257.0941.53153.56310.363,246.9822.27170.61410.364,901.8143.88150.36783.4312.581,699.032,485.163,823.695,364.238,116.27表W31年份2004655.5120052006200720081,011.68425.05171.3631.221,750.40871.48233.7243.552,282.48756.34329.9135.963,366.41918.17358.4151.70303.34150.6636.32167.1980.88306.97100.0652.65576.14110.8381.31714.33215.6746.411,143.48232.6066.3446.673.386.9415.8023.6231.07146.3176.52207.2895.33127.7894.49552.70197.5847.16225.32196.92198.13380.49441.817,610.8435.8763.9825.90130.9350.46170.2265.09216.57247.484,395.44333.92346.875,882.931,884.032,707.84表W32年份原料及主材輔助材料工資及附加修理費200479.74%200580.17%200679.59%200783.04%200884.79%4.84%5.91%5.05%6.74%4.79%8.36%4.79%6.67%3.95%5.99%0.85%0.89%1.04%0.81%0.75%租金2.89%2.51%1.49%1.46%0.99%折舊費4.18%4.17%2.34%1.26%0.57%其他費用總成本1.58%0.47%2.38%1.97%2.96%100.00%100.00%100.00%100.00%100.00%表W年份2004200510.84%200611.98%2007200810.26%12.66%2.05%2.64%1.02%5.74%0.87%0.64%0.23%2.78%14.29%2.45%3.07%1.15%6.09%0.90%0.63%0.26%1.98%1.77%2.41%1.50%11.14%0.56%1.54%0.22%8.13%3.40%2.82%1.57%5.96%0.63%0.79%0.21%5.56%1.83%2.41%0.99%5.36%0.76%0.95%0.18%3.61%租金其它1.13%0.60%0.53%0.59%1.52%0.59%0.85%0.92%0.51%0.59%5.04%5.26%3.68%2.86%2.10%8.85%8.46%6.02%5.79%5.06%46.11%0.74%52.71%0.68%59.03%1.09%60.53%0.42%60.39%0.54%合計100.00%100.00%100.00%100.00%100.00%表W33年份租金200434.79%200537.36%200639.82%200738.80%200844.23%16.10%8.00%1.93%8.87%4.29%2.48%0.18%7.77%4.06%1.90%6.95%15.70%6.33%1.15%11.34%3.70%1.94%0.26%7.65%3.52%2.36%6.29%19.83%5.32%0.99%13.11%2.52%1.85%0.36%2.91%2.15%0.59%4.93%12.86%5.61%0.61%12.14%3.67%0.79%0.40%9.39%3.36%0.80%5.68%12.06%4.71%0.68%15.02%3.06%0.87%0.41%2.96%2.59%2.60%5.00%運費其它合計2.68%2.40%5.63%5.90%5.81%100.00%100.00%100.00%100.00%100.00%=-表3.7W34年份原料及主材輔助材料工資及附加修理費2004200561.64%200673.84%200759.52%200857.04%////////67.68%83.29%67.22%39.39%60.41%-52.04%60.77%66.11%117.27%106.19%3.98%52.79%21.98%19.18%49.36%-17.42%26.61%52.90%26.84%38.04%41.80%4.67%租金折舊費-1.67%783.30%75.11%-30.35%131.39%53.80%其他費用總成本表3.8W2005200654.50%70.12%年份200420072008////////////////48.19%57.61%53.42%44.09%50.37%62.29%-5.92%76.68%8.00%70.80%80.31%75.81%71.26%60.52%55.71%50.07%67.45%8.00%181.04%71.39%52.74%-21.82%65.06%-25.28%39.66%0.00%-17.30%31.60%-2.93%38.36%84.82%85.38%36.94%0.00%租金-31.26%44.65%52.61%39.90%67.19%34.31%46.27%340.90%54.46%7.52%-21.28%118.41%9.21%-10.23%-4.04%11.10%32.22%50.96%97.02%51.30%其它9.51%34.73%43.86%-46.38%40.29%72.32%145.74%53.86%合計表3.9W35年份租金2004/200554.33%200673.02%200730.40%200847.49%/40.12%13.74%-14.02%83.60%23.71%12.82%105.63%41.67%24.59%78.37%30.01%28.99%43.73%105.03%36.39%39.46%87.69%10.76%54.43%127.55%-38.35%-0.89%-59.53%27.23%280.21%62.32%-13.21%41.16%-17.42%23.98%94.60%-42.93%49.49%332.53%109.11%82.12%54.19%40.16%33.84%21.40%8.64%//43.77%60.08%7.85%///42.96%31.53%-59.23%-0.34%320.11%13.95%27.37%29.37%//運費///其它/合計/，到年為；管理費用與產(chǎn)品成本一樣，總體上增長速度下降幅度不大。二者與銷，到年為，呈逐年下降趨勢。這表明公