EZ机麻有限公司成本控制研究

发布时间：2018-03-10 16:49

本文选题：成本控制　切入点：流程控制　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着全球经济环境的不断变化、全球经济体制的不断变化,即便再强大的企业也对如何降低企业的成本控制十分关注。我国是一个以中小企业居多的国家,中企业在我国有着不可小视的意义,中小企业在市场竞争中各方都比较薄弱,所以我们应该更多地关注中小企业的发展。中小企业在我国吸收了百分之八十的城镇人口的就业。很好的对中小企业成本进行管理有利于企业自身的发展,还有助于我国整个国民经济的提升,职工的待遇也会得到应有的提升。在经济发展的今天,我国中小企业如何有效的对发生成本进行控制,如何降低成本的问题得到了广大的关注。中小企业为了能够在竞争力如此强烈的市场中站稳脚步,成本控制问题就成了有待解决的核心问题了。本文以制造企业盐城市EZ机麻有限公司的成本控制为例,采用了规范的理论研究与实例研究相结合的研究方法。盐城市EZ机麻有限公司是一家制造型企业,也是一家中小型企业,本文主要对EZ公司近几年财务报表进行了分析,找出EZ公司成本控制的重点。再对该企业进行实地调研,并询问企业相关人员一些企业实际流程控制的情况。发现EZ公司现在成本控制出现的问题,并给该公司建立标准的成本控制体系。本文旨在帮助EZ公司如何能更好的对企业的成本实行控制,降低产品的成本,从而在市场竞争中获胜,使企业在未来的市场竞争中位于不败之地。还有就是希望通过对EZ公司成本控制研究能够对其他中小制造业企业有一定的借鉴作用。
[Abstract]:With the constant change of the global economic environment and the constant change of the global economic system, even powerful enterprises pay great attention to how to reduce the cost control of enterprises. China is a country dominated by small and medium-sized enterprises. Chinese enterprises have an important significance in our country. Small and medium-sized enterprises are relatively weak in the market competition. Therefore, we should pay more attention to the development of small and medium-sized enterprises. Small and medium-sized enterprises have absorbed 80% of the urban population's employment in China. Good cost management of small and medium-sized enterprises is conducive to the development of enterprises themselves. It is also conducive to the upgrading of the national economy as a whole, and the treatment of workers and staff will also be given due promotion. In today's economic development, how can small and medium-sized enterprises in our country effectively control the costs that occur? The problem of how to reduce the cost has received a lot of attention. In order to be able to stand firm in such a competitive market, Cost control has become the core problem to be solved. This paper takes the cost control of Yancheng EZ Machine & hemp Co., Ltd as an example. Yancheng EZ Machine & hemp Co., Ltd. is a manufacturing enterprise and a small and medium-sized enterprise. This paper mainly analyzes the financial statements of EZ Company in recent years. Find out the key points of cost control in EZ Company. Then carry out field investigation on the enterprise, and ask some related personnel of the enterprise about the actual process control of the enterprise. Find out the problems existing in the cost control of EZ Company. The purpose of this paper is to help EZ Company to better control the cost of enterprises, reduce the cost of products, and thus win in the market competition. It is also hoped that the research on cost control of EZ company can be used as a reference for other small and medium-sized manufacturing enterprises.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.8

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