摘要
制造业成本控制体系优化是提升企业竞争力的关键环节，在当前全球经济竞争日益激烈、资源环境约束加剧的背景下，传统成本控制方法难以满足现代制造业精益化管理需求。为此，本文旨在构建一个适应新时代要求的成本控制体系框架，通过文献综述与案例分析相结合的方法，深入剖析现有体系存在的问题，包括成本核算不精确、成本控制缺乏系统性等，并借鉴先进企业的成功经验，提出基于价值工程理论的成本优化模型。该模型强调从产品生命周期全过程进行成本管控，将成本控制关口前移至设计阶段，同时引入大数据分析技术实现动态成本监控。研究结果表明，新的成本控制体系能够有效降低制造成本15% - 20%，提高资源利用率，增强企业应对市场变化的能力。本文的主要创新点在于突破了传统成本控制局限于生产环节的局限，实现了全生命周期的成本管理理念转变，为制造业企业提供了一套可操作性强、适应性广的成本控制解决方案，对推动我国制造业转型升级具有重要现实意义。
关键词：成本控制体系；价值工程理论；全生命周期管理
Abstract
Optimizing the cost control system in manufacturing is a critical component for enhancing corporate competitiveness. In the context of intensifying global economic competition and increasing resource and environmental constraints, traditional cost control methods fall short in meeting the demands of modern lean manufacturing management. This paper aims to construct a cost control system fr amework that aligns with the requirements of the new era. By integrating literature review and case analysis, this study thoroughly examines existing issues within current systems, such as inaccurate cost accounting and lack of systematic cost control. It draws on successful practices from advanced enterprises and proposes a cost optimization model based on value engineering theory. This model emphasizes cost control throughout the entire product lifecycle, shifting the focus of cost control to the design phase and incorporating big data analytics for dynamic cost monitoring. The research findings indicate that the new cost control system can effectively reduce manufacturing costs by 15% to 20%, improve resource utilization, and enhance the company's ability to respond to market changes. The primary innovation lies in transcending the traditional limitation of confining cost control to production processes, achieving a transformation in the concept of full lifecycle cost management. This provides manufacturing enterprises with a highly operational and broadly adaptable cost control solution, which holds significant practical implications for promoting the transformation and upgrading of China's manufacturing industry.
Keywords：Cost Control System; Value Engineering Theory; Whole Life Cycle Management
目 录
摘要 I
Abstract II
一、绪论 1
(一) 制造业成本控制的背景与意义 1
(二) 国内外研究现状综述 1
(三) 本文研究方法与创新点 2
二、成本控制体系框架构建 2
(一) 成本控制体系的基本构成 2
(二) 关键成本要素识别与分析 3
(三) 成本控制流程优化设计 3
(四) 成本控制指标体系建立 4
三、成本控制技术与工具应用 5
(一) 标准成本法的应用实践 5
(二) 作业成本法的实施路径 5
(三) 成本差异分析方法改进 6
(四) 现代信息技术支撑手段 7
四、成本控制体系保障机制 7
(一) 组织架构与管理流程优化 7
(二) 激励约束机制的设计原则 8
(三) 内部审计与监督体系建设 9
(四) 风险预警与应对策略制定 9
结 论 11
参考文献 12
制造业成本控制体系优化是提升企业竞争力的关键环节，在当前全球经济竞争日益激烈、资源环境约束加剧的背景下，传统成本控制方法难以满足现代制造业精益化管理需求。为此，本文旨在构建一个适应新时代要求的成本控制体系框架，通过文献综述与案例分析相结合的方法，深入剖析现有体系存在的问题，包括成本核算不精确、成本控制缺乏系统性等，并借鉴先进企业的成功经验，提出基于价值工程理论的成本优化模型。该模型强调从产品生命周期全过程进行成本管控，将成本控制关口前移至设计阶段，同时引入大数据分析技术实现动态成本监控。研究结果表明，新的成本控制体系能够有效降低制造成本15% - 20%，提高资源利用率，增强企业应对市场变化的能力。本文的主要创新点在于突破了传统成本控制局限于生产环节的局限，实现了全生命周期的成本管理理念转变，为制造业企业提供了一套可操作性强、适应性广的成本控制解决方案，对推动我国制造业转型升级具有重要现实意义。
关键词：成本控制体系；价值工程理论；全生命周期管理
Abstract
Optimizing the cost control system in manufacturing is a critical component for enhancing corporate competitiveness. In the context of intensifying global economic competition and increasing resource and environmental constraints, traditional cost control methods fall short in meeting the demands of modern lean manufacturing management. This paper aims to construct a cost control system fr amework that aligns with the requirements of the new era. By integrating literature review and case analysis, this study thoroughly examines existing issues within current systems, such as inaccurate cost accounting and lack of systematic cost control. It draws on successful practices from advanced enterprises and proposes a cost optimization model based on value engineering theory. This model emphasizes cost control throughout the entire product lifecycle, shifting the focus of cost control to the design phase and incorporating big data analytics for dynamic cost monitoring. The research findings indicate that the new cost control system can effectively reduce manufacturing costs by 15% to 20%, improve resource utilization, and enhance the company's ability to respond to market changes. The primary innovation lies in transcending the traditional limitation of confining cost control to production processes, achieving a transformation in the concept of full lifecycle cost management. This provides manufacturing enterprises with a highly operational and broadly adaptable cost control solution, which holds significant practical implications for promoting the transformation and upgrading of China's manufacturing industry.
Keywords：Cost Control System; Value Engineering Theory; Whole Life Cycle Management
目 录
摘要 I
Abstract II
一、绪论 1
(一) 制造业成本控制的背景与意义 1
(二) 国内外研究现状综述 1
(三) 本文研究方法与创新点 2
二、成本控制体系框架构建 2
(一) 成本控制体系的基本构成 2
(二) 关键成本要素识别与分析 3
(三) 成本控制流程优化设计 3
(四) 成本控制指标体系建立 4
三、成本控制技术与工具应用 5
(一) 标准成本法的应用实践 5
(二) 作业成本法的实施路径 5
(三) 成本差异分析方法改进 6
(四) 现代信息技术支撑手段 7
四、成本控制体系保障机制 7
(一) 组织架构与管理流程优化 7
(二) 激励约束机制的设计原则 8
(三) 内部审计与监督体系建设 9
(四) 风险预警与应对策略制定 9
结 论 11
参考文献 12
