在我国经济飞速发展的当下，碳化硅作为一种新能源行业呈现出持续的增长 发展态势。我国不仅是碳化硅的生产和消费大国，更是碳化硅的世界第一出口大 国。但碳化硅行业仍存在产品技术含量低等问题制约着产业的长足发展。随着经 济危机的到来，国内众多碳化硅企业面临着生死考验。为应对恶劣的市场环境， 获取企业最大利润，就要采取恰当的企业成本管理方法，在帮助企业进行内部管 理的同时，找到更好的生产经营模式。润泽碳化硅有限公司是一家专门从事碳化 硅冶炼的中小型企业。长期沿用传统的企业成本控制模式，存在成本控制不严格、 成本预算流程不完整、人员管控意识偏低等问题，造成成本支出与日俱增，产品 生产效率低下，产品质量无法保证等后果，致使公司竞争力大大减弱，无法与同 行业中其他公司相抗衡。 本论文基于目标成本法对润泽碳化硅有限公司的成本控制提出改进策略。首 先引入目标成本法，通过搜集公司的历史成本数据，结合公司发展需求，制定公 司的成本控制目标。其次对公司的成本预算编制体系进行完善，与此同时在成本 预算编制流程中加强各部门之间的沟通配合，对原有编制过程中存在的缺陷进行 查漏补缺，使公司成本预算编制更均衡科学。再者优化成本监管和产品质量把控。 在合理控制成本的基础上，更注重产品的质量监管。目标成本的确定需要企业不 断在实践中进行总结，找出问题，不断调整，以便更好地切合实际。最后通过建 立考核机制，强化员工责任意识，让每个员工在各自工作领域都能自主进行成本 管控，将成本控制理念深入人心，做到从制度到人员全方位进行成本管控。 本论文改进策略有助于为润泽碳化硅有限公司的成本控制提供必要的理论 分析依据。通过结合目标成本法对公司进行上述优化，使公司成本预算编制体系 更加具体，其预算与实际成本差异率可降低至合理范围内，公司实际的成本支出 也大大减少，内外部供应链衔接更加紧密。一定程度上有利于公司在控制成本、 减少资源投入的条件下提高工作效率，提升产品质量，缩短交货周期，更好地满 足碳化硅的市场需求。就长远而言，帮助润泽公司提高产品竞争力，在激烈的市 场竞争发展中占据更主动的地位，更好提高企业利润。 关键词：碳化硅成本控制目标成本法 MBA学位论文作者：刘湘珺润泽碳化硅有限公司成本控制改进研究 II RESEARCHONCOSTCONTROLIMPROVEMENT OFRUNZESILICONCARBIDECO.LTD. Abstract WiththerapiddevelopmentofChina'seconomy,siliconcarbideasanewenergy industryhasshownasustainedgrowthtrend.Chinaisnotonlytheproductionand consumptionofsiliconcarbidecountries,butalsotheworld'slargestexportofSilicon Carbide.Butthesiliconcarbideindustrystillexiststheproducttechnologycontent lowandsoonthequestionisrestrictingtheindustrytodevelopbyleapsandbounds. Withthearrivaloftheeconomiccrisis,manydomesticsiliconcarbideenterprisesare facingthetestoflifeanddeath.Inordertodealwiththebadmarketenvironmentand obtainthemaximumprofitofenterprises,weshouldadopttheappropriateenterprise costmanagementmethod,helpenterprisestocarryontheinternalmanagement,and findabetterproductionandoperationmode.RunzeSiliconCarbideCo.Ltd.isa companyspecializinginsiliconcarbidesmeltingsmallandmediumenterprises.Fora longtime,thetraditionalenterprisecostcontrolmodelhasbeenused,andthereare someproblems,suchasthelackofstrictcostcontrol,theincompletecostbudget process,andthelowconsciousnessofpersonnelmanagementandcontrol,product qualitycannotguaranteeandotherconsequences,resultinginthecompany's competitivenessisgreatlyweakened,cannotcompetewithothercompaniesinthe industry. Basedonthetargetcostmethod,thispaperputsforwardtheimprovement strategyforthecostcontrolofrunzeSiliconCarbideCo.Ltd..Firstly,thetargetcost methodisintroducedtocollectthehistoricalcostdataofthecompanyandformulate thecostcontroltargetaccordingtothedevelopmentneedsofthecompany.Secondly, wewillimprovethecompany'scostbudgetingsystem,atthesametime,strengthen thecommunicationandcooperationamongvariousdepartmentsinthecostbudgeting process,andmakeupforthedeficienciesintheoriginalpreparationprocess,makethe MBA学位论文作者：刘湘珺润泽碳化硅有限公司成本控制改进研究 III companycostbudgetingmorebalancedandscientific.Inaddition,optimizecost supervisionandproductqualitycontrol.Onthebasisofreasonablecostcontrol,we shouldpaymoreattentiontoproductqualitysupervision.Thedeterminationoftarget costneedstheenterprisetosumupinpractice,findouttheproblem,adjustconstantly, inordertobemorepractical.Finally,throughtheestablishmentofassessment mechanism,tostrengthenthesenseofresponsibilityofstaff,sothateachstaffintheir respectiveareasofworkcanbeindependentcostcontrol,theconceptofcostcontrol willbedeeplyrootedintheheartsofthepeople,todofromthesystemtothestaff all-roundcostcontrol. Theimprovedstrategyofthispaperishelpfultoprovidethenecessary theoreticalanalysisbasisforthecostcontrolofRunzecompany.Throughtheabove optimizationofthecompanywiththetargetcostmethod,thecompany'scost budgetingsystemismorespecific,thedifferenceratebetweenthebudgetandthe actualcostcanbereducedtoareasonablerange,andthecompany'sactualcost expenditurecanbegreatlyreduced,internalandexternalsupplychainsaremore closelylinked.Toacertainextent,itisbeneficialforthecompanytoimprovework efficiency,improveproductquality,shortenthedeliverycycle,andbettermeetthe marketdemandofsiliconcarbide.Inthelongrun,helpthecompanyimproveproduct competitiveness,inthefiercemarketcompetitionanddevelopmenttooccupyamore activeposition,betterimprovecorporateprofits. Keywords:SiliconCarbide,CostControl,TargetCostMethod MBA学位论文作者：刘湘珺润泽碳化硅有限公司成本控制改进研究 IV 目录 中文摘要......................................................................................................I Abstract....................................................................................................II 第一章绪论...............................................................................................1 1.1研究背景和意义...............................................................................1 1.1.1研究背景................................................................................................1 1.1.2研究意义................................................................................................2 1.2研究内容与方法................................................................................3 1.2.1研究内容................................................................................................3 1.2.2研究方法................................................................................................5 第二章成本控制的相关理论...................................................................7 2.1成本控制概念...............................................................................................7 2.2目标成本管理理论.......................................................................................8 2.2.1目标成本法............................................................................................8 2.2.2目标成本设定......................................................................................10 2.3相关研究及实践综述.................................................................................13 2.3.1国外研究及实践综述..........................................................................13 2.3.2国内研究及实践综述..........................................................................14 第三章润泽公司成本控制现状及问题分析.........................................19 3.1公司简介.....................................................................................................19 3.2成本控制.....................................................................................................20 3.2.1产品生产流程......................................................................................20 3.2.2成本构成..............................................................................................22 3.2.3成本控制现状......................................................................................23 MBA学位论文作者：刘湘珺润泽碳化硅有限公司成本控制改进研究 V 3.3成本控制问卷调查.........................................................................26 3.3.1问卷设计..................................................................................26 3.3.2问卷分析..............................................................................................27 3.3.3问卷结论........................................................