X混凝土公司生产成本管理对策研究

发布时间：2018-03-08 15:42

本文选题：成本管理　切入点：成本分析　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业的成本管理主要是指一个企业在其生产和经营过程中可能涉及到的成本决策、成本分析、成本核算和成本控制等一系列科学管理行为的总称。在企业的所有管理中,成本管理具有相当重要的战略地位,越来越多的企业把成本作为决定其生存和发展的重要因素。随着市场竞争越来越激烈,很多企业经营者都纷纷采取降低生产成本的管理方式,力求能够通过降低成本来提升企业的利润,从而使企业的综合实力得到提升。一个企业的成本管理水平不仅决定着企业生产效率的高低,还直接影响到企业在市场中的竞争能力、抵抗内外环境压力的能力以及未来生存和发展的能力。同时,随着近几年来全球经济一体化程度越来越高,中国的经济发展逐渐和世界接轨,中国的企业也纷纷进入国际化市场,然而混凝土行业的发展却依然缓慢,并且在成本管理方面表现平平,基本上处于发展的起步阶段,笔者认为混凝土企业当前需要运用多种方法来提升自身的管理水平,尽可能的降低生产成本,因此本文开展相关研究,在研究中笔者发现混凝土企业在生产过程中可能会用到很多种原材料,并且能源消耗和其他各项费用的成本也越来越高,混凝土企业提升成本管理水平对于企业自身甚至整个行业的发展而言都具有决定其生死的重大意义。本文通过对X混凝土公司的生产成本管理进行深入的调查和研究。在采购原料、产品生产、成本核算与绩效考核等环节对X混凝土公司的生产成本管理进行了研究,并以X混凝土公司的实际情况分析混凝土行业的管理中存在的问题,并提出了相应的解决对策,最终得出了结论。笔者研究中发现混凝土企业如果希望提声内部整体的综合实力和管理水平,必须要在企业的成本管理等方面开创适合自身的成本管理模式,文章通过对X混凝土公司当前存在的问题进行深入的剖析后,结合其现实情况提出了完善采购体系、降低直接材料价格、加强人工管理、加强设备管理、改进招待费管理以及完善成本核算与考核体系等对策,力求能够提升X混凝土公司的成本管理水平。在针对X混凝土公司成本管理方面存在的实际问题提出的相应的对策的同时,也希望能够给予整个混凝土行业成本管理方面提供一定的启示和建议。
[Abstract]:The cost management of an enterprise mainly refers to a series of scientific management behaviors, such as cost decision, cost analysis, cost accounting and cost control, which may be involved in the process of production and operation of an enterprise. Cost management has a very important strategic position. More and more enterprises regard cost as an important factor to determine their survival and development. Many business operators have adopted management methods to reduce production costs in an effort to improve the profits of enterprises by reducing costs. The cost management level of an enterprise not only determines the production efficiency of an enterprise, but also directly affects the competitiveness of an enterprise in the market. The ability to resist internal and external environmental pressures and the ability to survive and develop in the future. At the same time, with the increasing degree of global economic integration in recent years, China's economic development has gradually converged with the world. Chinese enterprises have also entered the international market one after another, but the development of the concrete industry is still slow, and the cost management performance is mediocre, basically in the initial stage of development. The author believes that concrete enterprises need to use a variety of methods to improve their own management level, as far as possible to reduce production costs, so this paper carried out related research, In the study, the author found that many kinds of raw materials may be used in the production process of concrete enterprises, and the cost of energy consumption and other expenses is also increasing. The improvement of cost management level in concrete enterprises is of great significance to the development of the enterprise itself and even the whole industry. This paper makes a deep investigation on the production cost management of X concrete company. Research. In the procurement of raw materials, The production cost management of X concrete company is studied in the aspects of product production, cost accounting and performance appraisal, and the problems existing in the management of the concrete industry are analyzed according to the actual situation of X concrete company. Finally, the author finds out that if the concrete enterprise wants to raise the overall strength and management level of the interior, It is necessary to create a cost management model suitable for itself in the cost management of the enterprise. After deeply analyzing the problems existing in X concrete company, this paper puts forward a perfect purchasing system in combination with its actual situation. To reduce the price of direct materials, to strengthen manual management, to strengthen equipment management, to improve the management of hospitality, and to improve the cost accounting and examination system, and so on. In order to improve the cost management level of X concrete company. In view of the actual problems in the cost management of X concrete company, the corresponding countermeasures are put forward at the same time, Also hope to give the whole concrete industry cost management to provide some inspiration and advice.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F273;F406.72

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