中粮食用酒精销售成本管理体系的优化研究

发布时间：2018-02-28 06:55

本文关键词： 成本管理预算优化监督控制优化考评优化　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：食用酒精产业是我国国民经济的重要支柱性产业之一，其产业关联度大，对上下游产业拉动效应明显。近年来，随着世界能源价格高涨，国内生物能源概念的逐渐兴起，原有资本大规模进入燃料乙醇行业的势头逐渐趋缓，而生产燃料乙醇的企业在转向生产食用酒精方面又不存在技术瓶颈。2008年7月后世界原油价格暴跌，燃料乙醇失去价格优势，国内乙醇产能不得不大规模转向食用酒精市场，促使国内食用酒精销售竞争空前激烈。中粮酒精虽然是老牌龙头企业，，但在严峻的市场竞争情况下，也受到了非常大的冲击，新酒精厂为抢占市场份额，不惜一切代价降低成本，大打价格战，这使得原本对销售成本控制不是很好的中粮酒精在此市场情况下显得异常被动。中粮集团的高层领导，也开始逐渐关注酒精销售成本问题，但是此问题，由来已久，现在想一时扭转大局，实属不易。销售成本，是企业产生利润的核心。其贯穿企业销售过程中的每一个环节，需要销售团队每名员工的积极配合，同时每名员工的综合素质以及管理层的某项决策，都会对销售成本的形成成影响。销售成本的高低直接决定着企业的效益和利润，因此，怎样控制销售成本，虽是一个老生常谈的问题，但的确是一个对企业的生存和发展具有非常重要的意义的问题，所以如何控制好销售成本，是每个企业管理者最重要的工作之一。本文正是以此背景，从销售成本构成、销售成本控制角度出发，分析现有销售成本控制中存在的突出问题，建立中粮食用酒精销售成本管理体系的相关控制流程，应用信息化跟踪，反馈系统对预算、监督控制和考评体系进行优化。为解决以上问题，本文首先分析了中粮食用酒精销售成本管理中的问题因素，对并影响因素进行了分解，确定了成本管理控制的方法思路。其次对销售成本管理的控制点进行了研究，主要针对其发展历史、基本思想以及主要流程进行讨论，为中粮食用酒精销售成本管理控制提供依据。在此基础上，提出了中粮食用酒精成本管理控制的概念，优化全面预算体系，优化监督控制体系，优化考核评价体系。并对其主要结构、重要流程及过程控制进行了解析。最后，引入大量的信息化支持，建立全面的监督体系，加强制度优化和人力资源建设，对成本管理的控制进行了优化，确认评价检测流程的对象，实现了成本控制评价检测流程的优化。本文提出的中粮食用酒精销售成本管理的控制方法，具有良好的实用性，即可作为一个整体系统在企业的销售管理中进行应用，也可以应用其中相关的子流程单独加以运用，同时可与企业中现有的成本管理方法结合使用，具有较强的实用性和应用前景。
[Abstract]:The edible alcohol industry is one of the most important pillar industries in our national economy, which has a strong industrial correlation and obvious pull effect on the upstream and downstream industries. In recent years, with the rising of the world energy price, the concept of domestic bioenergy is rising gradually. The momentum of large-scale entry of original capital into the fuel ethanol industry has gradually slowed down, and there is no technical bottleneck in the enterprises that produce fuel ethanol in turning to edible ethanol. After July 2008, world crude oil prices plummeted and fuel ethanol lost its price advantage. Domestic ethanol production has to shift to the edible alcohol market on a large scale, prompting domestic consumption alcohol sales competition unprecedented fierce. Although Cofco Alcohol is an old leading enterprise, it has also suffered a great impact in the severe market competition. In order to seize market share, the new alcohol factory has reduced its cost at all costs and fought a large price war. This makes Cofco alcohol, which was not a very good control of sales costs, seem extremely passive in this market situation. The senior leaders of Cofco Group have also gradually begun to pay attention to the issue of alcohol sales costs, but this problem has been around for a long time. It is not easy to reverse the overall situation for a while. Sales cost is the core of profit generation. It runs through every part of the sales process and requires the active cooperation of each employee, the comprehensive quality of each employee and the decision of the management. The level of sales cost directly determines the benefit and profit of the enterprise. Therefore, how to control the sales cost is a cliche. However, it is a very important problem for the survival and development of enterprises, so how to control the sales cost is one of the most important work of every enterprise manager. Based on this background, from the angle of sales cost composition and sales cost control, this paper analyzes the outstanding problems existing in the existing sales cost control, and establishes the relevant control flow of Cofco sales cost management system for edible alcohol. Use information tracking, feedback system to optimize the budget, supervisory control and evaluation system. In order to solve the above problems, this paper firstly analyzes the problem factors in the cost management of the sale of Cofco edible alcohol, and decomposes the influencing factors. The method of cost management control is determined. Secondly, the control points of sales cost management are studied, and the development history, basic ideas and main flow are discussed. This paper provides the basis for the management and control of the sales cost of edible alcohol for Cofco. On this basis, the concept of cost management and control of edible alcohol for Cofco is put forward, the overall budget system is optimized, and the supervision and control system is optimized. The main structure, important process and process control are analyzed. Finally, a large amount of information support is introduced, a comprehensive supervision system is established, and system optimization and human resource construction are strengthened. The control of cost management is optimized, the object of the evaluation and inspection process is confirmed, and the optimization of the cost control evaluation and detection process is realized. The method of controlling the sales cost of edible alcohol in this paper has good practicability. It can be used as a whole system in the sales management of enterprises, and can also be used separately by the related sub-processes. At the same time, it can be used in combination with the existing cost management methods in enterprises, which has strong practicability and application prospect.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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