导　　师： 张彪

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 湖南大学

摘　　要： 随着中国培训业竞争越来越激烈,培训公司的市场利润日趋平均。培训公司要想在激烈的竞争市场中立于不败之地,就必须进行有效的成本管理,建立自己的竞争优势。在公司的成本管理中成本控制处于极其重要的地位,因此成本控制成为培训公司的必然主题。 本文通过分析培训公司的成本特点,得出了培训公司的成本控制是指在培训项目成本的形成过程中,对培训过程及其前期准备过程所消耗的人力资源、物质资源和费用开支,进行预计、监督、调节和限制,及时纠正将要发生和已经发生的偏差,把各项培训费用控制在成本目标的范围之内保证成本目标的实现。同时分析出了适应培训公司的成本控制的原则、成本控制的程序和方法。 通过对DS培训公司的成本控制的现状及存在的问题分析,得出DS培训公司在成本控制中存在问题原因,然后提出了完善DS培训公司成本控制的对策,包括树立全员成本控制意识、健全内部控制体系、引进先进的成本控制方法,即在项目设计阶段采用目标成本法与成本预算相结合,确定项目的预算成本并在必要时进行二次成本预算;在项目成本核算阶段则采用作业成本法来核算项目的实际成本。 将成本控制理论运用于培训行业成本控制;在成本核算中引入作业成本法,更有利于各部门的业绩衡量与各培训项目的成本控制及成本降低。 As Chinese training industry competes more and more intensely, market profit of training company trends averagely. If training company wishes to compete successfully, it should control cost effectively to form its competitive advantage. Cost control has a very important status of company’s cost management, and cost control becomes a necessary topic to training company. The paper analyses cost characteristics of training company, and Considers that cost control of training company is, during training cost forming process, to estimate, adjust, monitor and limit the labor expenditure, physical resources or expense disburses during training process and preparation, to correct the deviation which will happen or happened, to limit the each item of the training expense within cost target scope which guarantee the realization of the cost aim. Simultaneously, the paper states the principle, procedure and method of cost control adapting to training company. The study analyses present situation and existed problems of cost control in DS training company, and finds the reason to the problems, points out the consummating countermeasure of cost control in DS training company, including setting up whole staff cost awareness, improving the internal control system, introducing the advanced cost controlling methods. The project designing process should be guided by target cost system and cost budgeting, and determine the project budgeting cost. If necessary, the project should be budgeted secondly. The project practical cost should be calculated by activity based costing. If the cost of training industry is controlled by cost control theory, the cost calculation by activity based costing will be benefit to value achievements of every department and to control cost of every item or cost reduction.

关 键 词： 培训公司 成本控制 作业成本法 目标成本法

领　　域： [经济管理]