论文目录 | |
Acknowledgements | 第1-7页 |
Abstract | 第7-9页 |
摘要 | 第9-18页 |
CHAPTER 1 Introduction | 第18-27页 |
1.1 Research Background and Significance | 第18-22页 |
1.1.1 Background | 第18-19页 |
1.1.2 Research Significance | 第19-22页 |
1.2 Research Objectives | 第22页 |
1.3 Research Methodology | 第22-23页 |
1.4 Research Framework | 第23-25页 |
1.5 Thesis Structure | 第25页 |
1.6 Potential Innovation of this Thesis | 第25-27页 |
CHAPTER 2 Literature Review | 第27-42页 |
2.1 Definition of Cost Management | 第27-30页 |
2.1.1 Connotation of Cost Management | 第27-29页 |
2.1.2 Connotation of Cost Management System | 第29-30页 |
2.2 Responsibility Cost Management and Relevant Basic Concepts | 第30-36页 |
2.2.1 Responsibility Cost Management Mode | 第30-31页 |
2.2.2 Principle of Implementing Responsibility Cost Management | 第31-33页 |
2.2.3 Specific Contents and Steps of Implementing Responsibility Cost Management | 第33-36页 |
2.3 Development History of Responsibility Cost Management | 第36-40页 |
2.3.1 Theory Development of Responsibility Cost Management at Abroad | 第36-39页 |
2.3.2 Development of Responsibility Cost Management Theory at Home | 第39-40页 |
2.4 Deficiency in both Domestic and Foreign Research | 第40-42页 |
CHAPTER 3 Cost Management of Large-scale Pig Breeding Mode | 第42-51页 |
3.1 Industry Development Background | 第42-43页 |
3.2 Introduction to the Business of Large-scale Pig Breeding | 第43-45页 |
3.2.1 Business Mode of Large-scale Pig Breeding | 第43-44页 |
3.2.2 Whole-process Breeding Mode | 第44页 |
3.2.3 Pig Breeding Cycle | 第44-45页 |
3.3 Cost Management of Large-scale Pig Breeding | 第45-51页 |
3.3.1 Implementing Scale of Cost Management | 第45-46页 |
3.3.2 Cost Characteristics of Large-scale Pig Breeding | 第46-47页 |
3.3.3 Problems Existing in the Cost Management of Large-scale Pig Breeding | 第47-48页 |
3.3.4 Necessity of Implementing Responsibility Cost Management for Large-scale PigBreeding | 第48-51页 |
CHAPTER 4 Case Study of the Cost Management of DT Plant | 第51-66页 |
4.1 Introduction to the Breeding Business of Company ZB | 第51页 |
4.2 Introduction to the Pig Breeding Business of DT Plant | 第51-55页 |
4.2.1 Overview to DT Plant | 第51-52页 |
4.2.2 Organizational and Operational Management Structure | 第52-54页 |
4.2.3 Introduction to the Breeding Business of DT plant | 第54-55页 |
4.3 Analysis of the Cost Management problem of DT Plant | 第55-66页 |
4.3.1 Overview of the Cost Management of DT Plant | 第55-56页 |
4.3.2 Problems in the Operational Control System | 第56-61页 |
4.3.3 Problems in Cost Accounting System | 第61-66页 |
CHAPTER 5 Explore and Practice of the Responsibility Cost Management of DT Plant | 第66-86页 |
5.1 Improving and Strengthening the Cost Management Method of DT Plant | 第66页 |
5.2 Competitive Strategy Analysis of DT Plant | 第66-67页 |
5.3 Internal Value Chain Analysis of DT Plant | 第67-68页 |
5.4 Design of the Cost Management System of DT Plant | 第68-77页 |
5.4.1 Defining the Positioning of DT Plant’s Responsibility Center | 第68-69页 |
5.4.2 Setting Goals for Cost Control and Defining Base Quota for Responsibility Cost | 第69-71页 |
5.4.3 Dividing Responsibility Center and Defining the Scope of Responsibility andRight | 第71-73页 |
5.4.4 Decomposing Responsibility Goal and Making Responsibility Budget | 第73-74页 |
5.4.5 Establishing and Improving the Accounting System of Responsibility Cost | 第74-77页 |
5.5 Improving the Operation Control System of DT Plant and Reinforcing the ProcessControl | 第77-84页 |
5.5.1 Procurement Management | 第77-78页 |
5.5.2 Management of Pig Breeding | 第78-80页 |
5.5.3 Sales Management | 第80页 |
5.5.4 Labor Cost Management | 第80-84页 |
5.6 Responsibility Cost Analysis and Performance Appraisal | 第84页 |
5.7 Guarantee Measures of Responsibility Cost Management | 第84-86页 |
CHAPTER 6 Analysis of the Effectiveness of DT Plant’s Responsibility Cost Management | 第86-88页 |
6.1 Implementing Procedures | 第86-87页 |
6.2 Effectiveness of the Implemented Plan | 第87页 |
6.3 Analysis of the Effectiveness of the Plan | 第87-88页 |
CHAPTER 7 Conclusions, Limitations and Prospects | 第88-90页 |
7.1 Conclusions | 第88页 |
7.2 Limitations of the Study | 第88-89页 |
7.3 Prospects | 第89-90页 |
REFERENCES | 第90-91页 |