制造企业双层动态成本控制研究
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摘要
作为世界制造大国，制造企业在我国国民经济发展中占有重要地位。然而，伴随金融危机的影响和国际社会竞争压力的增强，通货膨胀的速度日益加快，原材料和人工报酬等各项成本加速上涨，制造企业成本降低的空间已经非常狭窄。在这种背景下，越来越多的中国制造企业意识到节约资源和控制成本的重要性，成本战略由单纯地降低成本向科学的控制成本方向转移。制造企业是经典成本控制理论的发源地，目前的成本控制理论均是在制造企业成本性态和结构基础上发展起来的。因此从制造企业视角研究成本控制问题，不仅为制造企业的生产和发展提供参考和借鉴，提高制造企业的成本控制能力和效率，也通过依托制造企业生产制造的典型环境，对经典的成本控制理论进行优化和创新。
论文从整体视角研究构建制造企业双层动态成本控制的基础理论。通过分析制造企业成本控制理论的实际应用现状，挖掘制造企业成本控制理论和方法的现实应用缺陷和问题，明确制造企业成本控制理论的发展趋势。在此背景下，提出了制造企业双层动态成本控制的相关概念，对双层动态成本控制标准以及双层动态成本控制系统概念进行界定，明确制造企业双层动态成本控制系统的涵义和特征。通过确定制造企业双层动态成本控制系统的要素，分析要素对制造企业双层动态成本控制的效用，详细阐述和分析双层动态成本控制系统要素间耦合运作关系和机理，构建双层动态成本控制系统要素的耦合机理模型。
根据对双层动态成本控制系统要素的分析，研究设定制造企业双层动态成本控制标准。首先明确制造企业双层动态成本控制标准设定的条件及路径，分析双层动态成本控制标准设定的前提条件、技术路径和基本假设。根据双层动态成本控制标准设定的路径，确定AHP－熵值法的组合赋权法，并基于该方法对员工多期成本控制水平进行综合评价。对计算得到综合成本水平值进行排序，选取基准成本控制标准和样板成本控制标准的预备值，分析成本水平的影响因素，确定最终双层成本控制标准组合值。为实现动态成本控制，提出在每个成本控制期初设置新的双层成本控制标准，保证双层成本控制标准的动态适应性。
研究辨识双层动态成本控制黑箱，对其进行观测及监控。通过辨识双层动态成本控制黑箱，分析制造企业双层动态成本控制黑箱的信息来源，阐释来源信息对员工成本控制心理和行为的影响效用。在此基础上确定制造企业双层动态成本控制黑箱的具体输入和输出，分析管理者对员工成本控制活动的观测和监控过程原理。基于黑箱研究方法的观察法和实验法分析员工双层动态成本控制的态度和行为，对员工成本控制决策过程进行分析。制定了双层动态成本控制黑箱的控制策略，通过构建观察板信息系统及时发现成本控制问题、制定员工成本控制档案数据库调整成本控制方向，以及跟踪调查员工成本控制满意度分析成本控制效果几个方面，监督和控制员工实施双层动态成本控制的过程。
研究评价制造企业双层动态成本控制的绩效，对绩效进行分析和反馈。选择双层动态成本控制绩效评价方法，通过对现有成本控制绩效评价方法的问题进行分析，确定DEA方法为双层动态成本控制绩效评价的基本方法，对DEA方法的原理和典型模型进行介绍和分析。在此基础上，确定双层动态成本控制绩效评价的决策单元，构建输入与输出指标体系，基于DEA-Benmarking模型对双层动态成本控制绩效进行评价。根据绩效对企业双层动态成本控制产生的差异进行核算，对差异产生的原因进行分析，构建成本控制绩效和差异信息反馈机制。
依据双层动态成本控制绩效研究制造企业双层动态成本控制激励的博弈模型，并制定激励的具体策略。对双层动态成本控制激励中存在的博弈问题进行分析和描述，确定双层动态成本控制激励博弈的类型，阐述管理者和员工之间的委托－代理博弈关系。在此基础上，构建双层动态成本控制激励的委托－代理博弈模型，对模型进行基本假设、求解，对模型的均衡结果进行分析。制定制造企业双层动态成本控制的具体激励策略，主要从个体化激励诱导、群体交叉激励诱导和组织环境诱导三个方面，进行双层动态成本控制激励。
以HD公司为例对双层动态成本控制运行进行实际验证。选择我国发动机行业的HD公司机加工车间缸体生产线的15个班组作为研究对象，将双层动态成本控制模式运用于班组成本控制实践。通过熵权法确定成本控制核算期的权重，设定“基准－样板”成本控制标准。运用DEA-Benchmarking方法评价15个班组双层动态成本控制绩效的相对有效性，对出现的冗余进行分析并提出改进意见。根据实际成本发生额与基准成本控制标准、样板成本控制标准之间的差异，确定15个班组的奖励系数，并制定15个班组的激励分配方案。通过案例分析验证双层动态成本控制的实用性及有效性，将理论研究成果与实际操作紧密结合。
As the greatest manufacturing country in the world, the manufacturing plays animportant role in the development of China’s economy. However, with the influence of thefinancial crisis and the pressure of international competition increasing, the inflation theaccelerating, and the raw materials and labor costs rising, the spaces of reducing cost formanufacturing enterprises have been very small. Under this circumstance, more and moreChinese manufacturing enterprises have awared of that saving the resources and controlingthe costs are very important, so the cost management strategy also has changed from onlysaving cost to control cost scientifically. Manufacturing enterprise was the original place ofclassical cost control theories, present cost control theories all develop under the conditionof manufactuing enterprise. So researching the issues of cost control in manufacturingenterprise not only provides suggestions for producting and development of manufacturingenterprise, and improving the enterprise’s abilities and efficiency to control cost, but alsorelies on the typical manufacturing environment to optimize and innovate the classic costcontrol theories.
Firstly, this article builds the theory framework of cost control with double anddynamic standards in manufacturing enterprise. Through analyzing the application status ofthe traditional cost control theories in manufacturing enterprise, discoveries and elaboratesthe practical problems and defects of these theories, and finds the development trend ofthese theories. On this basis, this paper proposes the relavant concepts of cost control withdouble and dynamic standards, defines the double and dynamic cost control standards andthe cost control system with double and dynamic standards, and analyes the meaning andcharacters of cost control system with double and dynamic standards. Thirdly, this paerindentifies the elements of the cost control system with double and dynamic standards, andanalyzes the functions of these elements. At last, this paper elaborates and analyzes therelationship between these elements, and builds the coupling operation model on thecoupling operation of these elements.
According to the analysis about the cost control system with double and dynamicstandards, this paper researches to setting the double and dynamic cost control standards.Firstly, this paper clears the conditions and path of setting double and dynamic cost control standards, and analyzes the conditions, technical path and the basic assumptions. Secondly,according to the path for setting double and dynamic cost control standards, this paperselects the comprehensive weighting method of AHP-Entropy, and evaluates the comprehensive cost level in several periods. Thirdly, this paper orders the comprehensive costlevel, makes sure the candidates for “Basic-Model” cost control standards, and determinesthe final double and dynamic cost control standards. At last, this paper proposes to set thenew double and dynamic cost control standards at the beginning of every period, so as tomake sure the dynamic adaption for the environment.
This paper also researches to identify the black box of cost control with double anddynamic standards, and observe and monitor it. Firstly, this paper identifies the black box ofcost control with double and dynamic standards, analyzes the information sources, explainsthe influence of information sources to employee’s cost control psychology and behavior,and determines specific inputs and outputs of cost control system with double and dynamicstandards in manufacturing enterprise. Secondly, this paper analyzes employees’ attitudesand behavior to cost control with double and dynamic standards based on observation andexperimental analysis, and analyzes the decision-making process. At last, this paperformulates the control strategies of the black box of cost control with double and dynamicstandards, supervises and controls employee’s actions by building billboard informationsystem, recording employees’ cost control database and surveying employees’ cost controlsatisfaction.
This paper researches to evaluate the performance of cost control with double anddynamic standards and feedbacks the variances. Firstly, through analyzing the existingmethods about performance evaluation of cost control, this paper chooses DEA method asthe basic performance evaluation methods of cost control with double and dynamicstandards, and introduces the principles and typical models of DEA method. Secondly,determines the decision-making units of cost control with double and dynamic standards,builds the inputs and outputs index system, and applies DEA-Benmarking model toevaluate the performance of cost control with double and dynamic standards. Finally,accounring the cost variances, and builds the feedback mechanism.
Then, this paper researches the game model of cost control with double and dynamicstandards in manufacturing enterprise, and makes the specific measures for incentive. Firstly, this paper analyzes and describes the game problems of cost control with doubleand dynamic standards, discusses the principal-agent relation between managers andemployees, determines the game type of cost control with double and dynamic standards.Secondly, this paper builds principal-agent game model of cost control with double anddynamic standards, and analyzes the equilibrium results of the model based on the basichypothesis and solutions. At last, this paper makes specific measures of cost control withdouble and dynamic standards in manufacturing enterprise, including incentives fromindividual, groups and organizational environment.
At last, this paper researches the actual operation process of cost control with doubleand dynamic standards in HD Company. Firstly, this paper chooses the15cylinderproduction teams belonging to the machining workshop in HD Company as the researchingsubjects, and analyzes their cylinder cost. Secondly, determines the weights of accountingperiods basing on entropy method, and sets the double and dynamic cost control standards.Thirdly, applies the DEA-Benchmarking method to evaluate the relative effectivnesses of15teams, and proposes the improvements according to the slacks. Finally, according to thevariances between the actual cost and the double and dynamic cost control standards,determines the reward coefficient of15teams and sets the specific incentive measures.
论文从整体视角研究构建制造企业双层动态成本控制的基础理论。通过分析制造企业成本控制理论的实际应用现状，挖掘制造企业成本控制理论和方法的现实应用缺陷和问题，明确制造企业成本控制理论的发展趋势。在此背景下，提出了制造企业双层动态成本控制的相关概念，对双层动态成本控制标准以及双层动态成本控制系统概念进行界定，明确制造企业双层动态成本控制系统的涵义和特征。通过确定制造企业双层动态成本控制系统的要素，分析要素对制造企业双层动态成本控制的效用，详细阐述和分析双层动态成本控制系统要素间耦合运作关系和机理，构建双层动态成本控制系统要素的耦合机理模型。
根据对双层动态成本控制系统要素的分析，研究设定制造企业双层动态成本控制标准。首先明确制造企业双层动态成本控制标准设定的条件及路径，分析双层动态成本控制标准设定的前提条件、技术路径和基本假设。根据双层动态成本控制标准设定的路径，确定AHP－熵值法的组合赋权法，并基于该方法对员工多期成本控制水平进行综合评价。对计算得到综合成本水平值进行排序，选取基准成本控制标准和样板成本控制标准的预备值，分析成本水平的影响因素，确定最终双层成本控制标准组合值。为实现动态成本控制，提出在每个成本控制期初设置新的双层成本控制标准，保证双层成本控制标准的动态适应性。
研究辨识双层动态成本控制黑箱，对其进行观测及监控。通过辨识双层动态成本控制黑箱，分析制造企业双层动态成本控制黑箱的信息来源，阐释来源信息对员工成本控制心理和行为的影响效用。在此基础上确定制造企业双层动态成本控制黑箱的具体输入和输出，分析管理者对员工成本控制活动的观测和监控过程原理。基于黑箱研究方法的观察法和实验法分析员工双层动态成本控制的态度和行为，对员工成本控制决策过程进行分析。制定了双层动态成本控制黑箱的控制策略，通过构建观察板信息系统及时发现成本控制问题、制定员工成本控制档案数据库调整成本控制方向，以及跟踪调查员工成本控制满意度分析成本控制效果几个方面，监督和控制员工实施双层动态成本控制的过程。
研究评价制造企业双层动态成本控制的绩效，对绩效进行分析和反馈。选择双层动态成本控制绩效评价方法，通过对现有成本控制绩效评价方法的问题进行分析，确定DEA方法为双层动态成本控制绩效评价的基本方法，对DEA方法的原理和典型模型进行介绍和分析。在此基础上，确定双层动态成本控制绩效评价的决策单元，构建输入与输出指标体系，基于DEA-Benmarking模型对双层动态成本控制绩效进行评价。根据绩效对企业双层动态成本控制产生的差异进行核算，对差异产生的原因进行分析，构建成本控制绩效和差异信息反馈机制。
依据双层动态成本控制绩效研究制造企业双层动态成本控制激励的博弈模型，并制定激励的具体策略。对双层动态成本控制激励中存在的博弈问题进行分析和描述，确定双层动态成本控制激励博弈的类型，阐述管理者和员工之间的委托－代理博弈关系。在此基础上，构建双层动态成本控制激励的委托－代理博弈模型，对模型进行基本假设、求解，对模型的均衡结果进行分析。制定制造企业双层动态成本控制的具体激励策略，主要从个体化激励诱导、群体交叉激励诱导和组织环境诱导三个方面，进行双层动态成本控制激励。
以HD公司为例对双层动态成本控制运行进行实际验证。选择我国发动机行业的HD公司机加工车间缸体生产线的15个班组作为研究对象，将双层动态成本控制模式运用于班组成本控制实践。通过熵权法确定成本控制核算期的权重，设定“基准－样板”成本控制标准。运用DEA-Benchmarking方法评价15个班组双层动态成本控制绩效的相对有效性，对出现的冗余进行分析并提出改进意见。根据实际成本发生额与基准成本控制标准、样板成本控制标准之间的差异，确定15个班组的奖励系数，并制定15个班组的激励分配方案。通过案例分析验证双层动态成本控制的实用性及有效性，将理论研究成果与实际操作紧密结合。
As the greatest manufacturing country in the world, the manufacturing plays animportant role in the development of China’s economy. However, with the influence of thefinancial crisis and the pressure of international competition increasing, the inflation theaccelerating, and the raw materials and labor costs rising, the spaces of reducing cost formanufacturing enterprises have been very small. Under this circumstance, more and moreChinese manufacturing enterprises have awared of that saving the resources and controlingthe costs are very important, so the cost management strategy also has changed from onlysaving cost to control cost scientifically. Manufacturing enterprise was the original place ofclassical cost control theories, present cost control theories all develop under the conditionof manufactuing enterprise. So researching the issues of cost control in manufacturingenterprise not only provides suggestions for producting and development of manufacturingenterprise, and improving the enterprise’s abilities and efficiency to control cost, but alsorelies on the typical manufacturing environment to optimize and innovate the classic costcontrol theories.
Firstly, this article builds the theory framework of cost control with double anddynamic standards in manufacturing enterprise. Through analyzing the application status ofthe traditional cost control theories in manufacturing enterprise, discoveries and elaboratesthe practical problems and defects of these theories, and finds the development trend ofthese theories. On this basis, this paper proposes the relavant concepts of cost control withdouble and dynamic standards, defines the double and dynamic cost control standards andthe cost control system with double and dynamic standards, and analyes the meaning andcharacters of cost control system with double and dynamic standards. Thirdly, this paerindentifies the elements of the cost control system with double and dynamic standards, andanalyzes the functions of these elements. At last, this paper elaborates and analyzes therelationship between these elements, and builds the coupling operation model on thecoupling operation of these elements.
According to the analysis about the cost control system with double and dynamicstandards, this paper researches to setting the double and dynamic cost control standards.Firstly, this paper clears the conditions and path of setting double and dynamic cost control standards, and analyzes the conditions, technical path and the basic assumptions. Secondly,according to the path for setting double and dynamic cost control standards, this paperselects the comprehensive weighting method of AHP-Entropy, and evaluates the comprehensive cost level in several periods. Thirdly, this paper orders the comprehensive costlevel, makes sure the candidates for “Basic-Model” cost control standards, and determinesthe final double and dynamic cost control standards. At last, this paper proposes to set thenew double and dynamic cost control standards at the beginning of every period, so as tomake sure the dynamic adaption for the environment.
This paper also researches to identify the black box of cost control with double anddynamic standards, and observe and monitor it. Firstly, this paper identifies the black box ofcost control with double and dynamic standards, analyzes the information sources, explainsthe influence of information sources to employee’s cost control psychology and behavior,and determines specific inputs and outputs of cost control system with double and dynamicstandards in manufacturing enterprise. Secondly, this paper analyzes employees’ attitudesand behavior to cost control with double and dynamic standards based on observation andexperimental analysis, and analyzes the decision-making process. At last, this paperformulates the control strategies of the black box of cost control with double and dynamicstandards, supervises and controls employee’s actions by building billboard informationsystem, recording employees’ cost control database and surveying employees’ cost controlsatisfaction.
This paper researches to evaluate the performance of cost control with double anddynamic standards and feedbacks the variances. Firstly, through analyzing the existingmethods about performance evaluation of cost control, this paper chooses DEA method asthe basic performance evaluation methods of cost control with double and dynamicstandards, and introduces the principles and typical models of DEA method. Secondly,determines the decision-making units of cost control with double and dynamic standards,builds the inputs and outputs index system, and applies DEA-Benmarking model toevaluate the performance of cost control with double and dynamic standards. Finally,accounring the cost variances, and builds the feedback mechanism.
Then, this paper researches the game model of cost control with double and dynamicstandards in manufacturing enterprise, and makes the specific measures for incentive. Firstly, this paper analyzes and describes the game problems of cost control with doubleand dynamic standards, discusses the principal-agent relation between managers andemployees, determines the game type of cost control with double and dynamic standards.Secondly, this paper builds principal-agent game model of cost control with double anddynamic standards, and analyzes the equilibrium results of the model based on the basichypothesis and solutions. At last, this paper makes specific measures of cost control withdouble and dynamic standards in manufacturing enterprise, including incentives fromindividual, groups and organizational environment.
At last, this paper researches the actual operation process of cost control with doubleand dynamic standards in HD Company. Firstly, this paper chooses the15cylinderproduction teams belonging to the machining workshop in HD Company as the researchingsubjects, and analyzes their cylinder cost. Secondly, determines the weights of accountingperiods basing on entropy method, and sets the double and dynamic cost control standards.Thirdly, applies the DEA-Benchmarking method to evaluate the relative effectivnesses of15teams, and proposes the improvements according to the slacks. Finally, according to thevariances between the actual cost and the double and dynamic cost control standards,determines the reward coefficient of15teams and sets the specific incentive measures.
引文
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