中科凯特有限公司成本控制体系优化研究

发布时间：2018-01-05 22:09

本文关键词：中科凯特有限公司成本控制体系优化研究　出处：《兰州大学》2013年硕士论文　论文类型：学位论文

【摘要】：成本控制是一个公司发展的永恒的话题,然而想要做好成本控制这项工作,需要公司去深入的了解和优化成本控制体系。由于许多公司对成本控制体系的认知不足,导致其成本控制体系的不健全和不完善,随之,造成公司的成本管理水平很难再有提高,公司成本竞争力也就不高,因此,如何优化成本控制体系成为当今各公司发展的一个新的研究课题。本文利用成本控制、成本控制方法、成本控制体系等理论,对中科凯特公司的成本控制体系进行深入的剖析,找出其体系中存在的诸多问题,然后对症下药,提出一系列解决和改进的措施,诸如：优化成本控制组织,完善成本控制制度等内容,从而达到优化中科凯特公司的成本控制体系的目的。通过优化中科凯特公司的成本控制体系,可以提高凯特公司的成本核算水平和控制水平,从而提高公司的成本竞争力,便于公司长期的生存和发展,从而追求更加长远的目标。中科凯特公司是一家中国科学院参股的企业,对其成本控制体系的优化研究,有着其深远的代表意义,通过本文的研究,可以为中国科学院院(所)属企业的股权社会化发展提供一定的参考意见。
[Abstract]:Cost control is an eternal topic in the development of a company. However, we want to do a good job of cost control. Need the company to deeply understand and optimize the cost control system. Because many companies do not know the cost control system, resulting in its cost control system is not perfect and imperfect, followed by. Therefore, how to optimize the cost control system has become a new research topic for the development of companies. Based on the theory of cost control, cost control method and cost control system, this paper deeply analyzes the cost control system of Zhongke Kate Company, finds out many problems existing in its system, and then puts forward the remedy to the case. This paper puts forward a series of measures to solve and improve the cost control system, such as optimizing the cost control organization and perfecting the cost control system, so as to optimize the cost control system of Crockett Company. By optimizing the cost control system of Crockett Company, the cost accounting level and control level of Cate Company can be improved, thus the cost competitiveness of the company can be improved, and the long-term survival and development of the company can be facilitated. In order to pursue a longer-term goal. Crockett Company is a Chinese Academy of Sciences share in the enterprise, the optimization of its cost control system, has its far-reaching significance, through the study of this paper. It can provide some reference for the socialized development of stock right of the affiliated enterprises of the Chinese Academy of Sciences.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

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