建业动力集团企业管理与成本控制研究

发布时间：2018-01-18 10:04

本文关键词：建业动力集团企业管理与成本控制研究　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：建立现代企业制度是我国国有企业改革的基本方向和目标。在企业的各项管理工作当中，成本管理工作是最重要的，它直接关系到企业的盈利能力和生存。因此，在建立现代企业制度的情况下，应加大成本管理工作的力度，建立与现代企业制度相适应的成本管理体系。由此可见，加强成本管理对企业来说具有非常重要的作用。建业动力集团是临沂市较大的一家民营企业，也是全国最大的植保机械制造企业，该公司自1952年建厂以来经过不断的改革创新，目前已经成为全国植保机械制造业的龙头企业，但是与国外的同行业相比该公司在企业成本控制管理方面还有很大的差距。本文通过调查该公司的企业成本管理情况，来发现该集团在企业成本管理中存在的问题，根据这些问题来对企业的成本管理提出对策，从而解决阻碍集团发展的瓶颈，从而使该公司在以后的生产活动中能更好的控制产品的成本，为集团以后的发展打下良好的基础。本文通过走访调查的方式了解了企业的生产经营管理情况，同时也发现了该企业在生产经营过程中存在以下的问题：企业成本控制的理念没有在该集团形成统一的认识，大家对成本控制的概念比较陌生，这就说明成本控制在该集团没有实行，，并且我认为该集团在以下几方面还存在不少的问题。1、成本控增加的因素没有处理好建业动力集团在应对物价上涨、工资调整、材料价格上涨方面没有运用成本控制管理技术进行最优的调整，而是被动的上涨产品的价格。2、集团的多种经营的开展，降低了成本控制管理在集团的地位。
[Abstract]:The establishment of modern enterprise system is the basic direction and goal of the reform of state-owned enterprises in China. Cost management is the most important among the various management work of enterprises. It is directly related to the profitability and survival of enterprises. Therefore, in the establishment of modern enterprise system, we should strengthen the work of cost management. It can be seen that strengthening the cost management plays a very important role in the enterprise. Jianye Power Group is a large private enterprise in Linyi City. It is also the largest plant protection machinery manufacturing enterprise in China. Since its establishment in 1952, the company has become the leading enterprise in the national plant protection machinery manufacturing industry after continuous reform and innovation. However, compared with the same industry abroad, the company still has a big gap in cost control management. By investigating the enterprise cost management of the company, this paper finds out the problems existing in the cost management of the enterprise, and puts forward the countermeasures to the cost management of the enterprise according to these problems. In order to solve the bottlenecks that hinder the development of the group, so that the company in the future production activities can better control the cost of products. In order to lay a good foundation for the future development of the group, this article through the way of visiting investigation to understand the production and management of enterprises. At the same time, we also found the following problems in the process of production and management: the concept of enterprise cost control has not formed a unified understanding in the group, everyone is unfamiliar with the concept of cost control. This shows that cost control in this group has not been implemented, and I think the group in the following areas still have a lot of problems. Wage adjustment, material price increase, not the use of cost control management technology for optimal adjustment, but passively rising the price of products. 2, the development of diversified operations of the group. Reduced the position of cost control management in the group.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.4;F406.72

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