株洲凯丰实业有限公司成本控制优化研究

发布时间：2018-01-26 15:52

本文关键词： 株洲凯丰实业有限公司成本控制改进与优化　出处：《湖南工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前,在行业产能过剩与竞争日益激烈的市场中,企业生存发展面临着种种危机。而其中的成本控制却是企业发展与战略规划中关键环节,有效的成本控制不仅仅体现着企业综合管理水平,也是企业增加盈利的一种手段,还能能使企业在激烈的市场竞争中立于不败之地。本文在吸收、借鉴国内外关于成本控制理论及应用研究方面的成果的基础上,结合企业的实际情况,研究了当前株洲凯丰实业有限公司的成本控制的现状及存在的问题,并在此基础上提出了该公司的成本控制优化方案及其保障措施,并对方案实施的预期效果做了简要分析。本论文的主要内容如下:首先,提出了株洲凯丰实业成本控制的研究背景与意义,介绍了国内外关于成本控制方面的理论研究发展状况,在此基础上界定了成本与成本控制的概念,分析了影响公司成本控制的各个环节,并介绍了成本控制的一些方法。其次,结合企业实际情况,分析了株洲凯丰实业有限公司企业成本控制体系现状以及企业的成本构成,提出了株洲凯丰实业有限公司当前成本控制中存在的一些问题,并对产生这些问题的原因进行了详细分析。最后,在厘清株洲凯丰实业有限公司成本控制现状的基础上,有针对性地提出了总体优化方案与具体措施,并为使优化方案在公司成本控制的实际运用中能更好地落实而做出相应的措施保障,让企业成本控制能得到实实在在的改进与优化。
[Abstract]:At present, in the industry overcapacity and increasingly fierce competition in the market, the survival and development of enterprises are facing a variety of crises, and cost control is the key link in enterprise development and strategic planning. Effective cost control not only reflects the level of comprehensive management of enterprises, but also a means to increase profits, but also can make enterprises in the fierce market competition in an invincible position. On the basis of the research results of cost control theory and application at home and abroad, combined with the actual situation of enterprises, this paper studies the current situation and existing problems of cost control of Zhuzhou Kai Feng Industrial Co., Ltd. On this basis, the cost control optimization scheme and its safeguard measures are put forward, and the expected results of the implementation are briefly analyzed. The main contents of this paper are as follows: first. This paper puts forward the research background and significance of the industrial cost control of Kai Feng in Zhuzhou, introduces the development of theoretical research on cost control at home and abroad, and defines the concept of cost and cost control on this basis. This paper analyzes the various links that affect the cost control of the company, and introduces some methods of cost control. Secondly, combined with the actual situation of the enterprise. This paper analyzes the current situation of the cost control system of Zhuzhou Kai Feng Industrial Co., Ltd. and the cost composition of the enterprise, and puts forward some problems existing in the current cost control of Zhuzhou Kai Feng Industrial Co., Ltd. Finally, on the basis of clarifying the current situation of cost control of Zhuzhou Kai Feng Industrial Co., Ltd., it puts forward the overall optimization plan and specific measures. In order to make the optimization scheme in the practical application of the company cost control and better implementation of the corresponding measures to ensure that the enterprise cost control can be really improved and optimized.
【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.72

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