PP公司生产成本管理研究

发布时间：2018-02-03 01:22

本文关键词： 生产成本定额管理目标管理内部模拟市场　出处：《宁夏大学》2015年硕士论文　论文类型：学位论文

【摘要】：国家整体经济进入“新常态”之际,工业经济也开始在低位艰难运行,企业的生存环境更加严峻复杂,企业之间的竞争也更加白热化。生产成本作为制造业成本的最重要组成部分,对其进行科学合理的管理与控制,无疑对企业降低成本、提高效益、增强市场竞争力具有至关重要的意义。PP公司由于管理理念仍然沿袭以往国有企业的落后管理方式,尤其是生产成本的管理仍然沿袭大锅饭的形式,导致目前生产成本管理存在诸多问题,本论文通过对PP公司生产成本管理现状进行分析研究,找出PP公司生产成本管理中存在的问题,使用定性和定量分析相结合的分析方法,引入内部模拟市场化运作管理,构建适合PP公司生产成本的系统管理方法,最终促进形成认识统一、全员参与、责任落实清楚、考核奖惩到位的“事前、事中、事后”全过程成本管理方式,以期降低公司生产成本,提高质量,增加效益。另外,本研究对PP公司生产成本管理的设计,尤其是在国有企业内部引入市场化运作管理,对其它大型制造企业也同样具有参考与借鉴的价值。
[Abstract]:When the whole national economy enters the "new normal", the industrial economy also starts to run in the low position hard, the survival environment of the enterprise is more severe and complex. As the most important part of the manufacturing cost, the scientific and reasonable management and control of the production cost will undoubtedly reduce the cost and improve the efficiency of the enterprise. It is of vital significance to enhance market competitiveness. PP company still follows the backward management mode of state-owned enterprises because of its management concept, especially the management of production cost still follows the form of big pot and rice. As a result of the current production cost management there are many problems, this paper through the PP company production cost management status analysis and research, to find out the PP company production cost management problems. With the combination of qualitative and quantitative analysis, this paper introduces the internal simulated market-oriented operation management, constructs the system management method suitable for the production cost of PP company, and finally promotes the formation of a unified understanding and full participation. In order to reduce the production cost, improve the quality and increase the benefit, the whole process cost management mode of "in advance, in the event, after" is in place to assess the rewards and punishments in order to reduce the production cost of the company, improve the quality and increase the benefit. The design of production cost management in PP company, especially the introduction of market-oriented operation management in state-owned enterprises, is also valuable for other large manufacturing enterprises.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.7

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