中圣纸浆公司综合成本管控研究

发布时间：2018-01-11 23:11

本文关键词：中圣纸浆公司综合成本管控研究　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：中圣纸浆公司是一家成立于2003年处于成长期的中小型生产企业,该企业成立之初遇到了发展的好机遇,当时盈利水平较好,但2008年遭遇金融风暴后,迅速进入微利时期,有时甚至亏损。2010年前后,该企业又开始面对同行业低价竞争,由于该企业产品单一,企业生存困境异常艰难。企业如何生存,如何才能提高竞争力,如何在产品价格一定的情况下,通过企业综合成本进一步优化降低,以使企业利润进一步扩大。对于企业成本管理,目前有各种各样的方法和手段,怎样找到一种好的解决方法,使企业综合成本控制在最优状态。本文通过研究国内外相关文献、一些管理实例及方法,对该公司综合成本管控进行了分析,该公司成本管控还处于比较传统的管理方法,没有建立合适的成本管控体系。针对该公司的管理现状和成本管控出现的问题,本文提出了综合成本管控设计方案,指出企业应确定低成本战略目标,选用合适的综合成本控制方法,建立合适的成本控制体系进行综合成本管控,以达到良好控制目的。通过对企业整体分析,实施低成本战略下的全员、全过程、全环节、全方位的成本综合管理,将企业的人力资源、采购、生产、管理等各项成本等都整合到一个统一的成本控制体系当中,使企业综合成本控制在一个最优的水平,从而提高企业的经济效益,提高企业的竞争力。
[Abstract]:Zhongsheng Pulp Company was founded in 2003 in the growth of small and medium-sized production enterprises, the establishment of the enterprise encountered a good opportunity for development, at that time the level of profitability is good. But after the financial storm in 2008, it quickly entered the period of small profit and sometimes even lost money. About 2010, the enterprise began to face the competition of low price in the same industry, because of the single product of the enterprise. It is extremely difficult for enterprises to survive. How to survive, how to improve the competitiveness of enterprises, how to improve the competitiveness of enterprises, how to further optimize and reduce the comprehensive cost of enterprises under the condition of certain product prices, in order to further expand the profits of enterprises. For the cost management of enterprises. At present, there are various ways and means, how to find a good solution to make the enterprise comprehensive cost control in the optimal state. In this paper, through the study of domestic and foreign literature, some management examples and methods, the comprehensive cost control of the company has been analyzed, the cost control of the company is still in the more traditional management methods. There is no appropriate cost control system. In view of the current situation of the company's management and the problems of cost control, this paper puts forward a comprehensive cost control design scheme, pointing out that enterprises should determine the low cost strategic objectives. Select appropriate integrated cost control method, establish appropriate cost control system to achieve good control purpose. Through the overall analysis of the enterprise, the implementation of low-cost strategy under the full, the whole process, all links, comprehensive cost management, the enterprise's human resources, procurement, production. Management and other costs are integrated into a unified cost control system, so that the comprehensive cost control of enterprises in an optimal level, thereby improving the economic benefits of enterprises, enhance the competitiveness of enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.83

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