新疆制糖企业成本问题研究

发布时间：2018-03-17 17:53

本文选题：制糖企业　切入点：成本问题　出处：《新疆农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前，我国社会主义市场经济改革逐步深化，国内外市场竞争日趋激烈，新疆制糖企业的发展面临巨大的挑战。由于食糖产品的特殊性，成本的高低决定了企业的市场竞争能力，然而许多制糖企业因原料收购、加工、经营管理等环节存在问题，使企业面临着高消耗、低产出、盈利少的现实状况。因此，必须在保证产品质量的基础上，注重企业成本控制，，建立一套科学的成本管理体系，有效降低企业成本。本文结合新疆制糖产业的发展现状，对制糖企业的各项费用进行分类，确定了企业成本项目和成本构成，并对三家新疆制糖企业的单位成本进行了对比分析。笔者通过对农户的问卷调查和在制糖企业的实习，获得了大量真实有效的相关数据，从新疆制糖企业的成本现状和导致企业成本难以降低的问题入手，对新疆制糖企业成本问题的原因进行综合分析，并针对企业的原料成本控制、生产成本控制、经营成本控制三个环节，提出了制糖企业成本控制的对策。通过对新疆制糖企业的实证调研，分析得出制糖企业成本控制的关键在于原料成本和经营成本环节，要从加强甜菜农务管理、使用优良品种等方面提高原料质量，也要从加快企业技术革新、经营管理方式转变等方面降低企业经营成本。
[Abstract]:At present, the reform of socialist market economy in our country is deepening step by step, and the market competition at home and abroad is becoming more and more fierce. The development of sugar enterprises in Xinjiang is facing enormous challenges. Because of the particularity of sugar products, The level of cost determines the competitive power of the enterprise in the market. However, many sugar enterprises are faced with the reality of high consumption, low output and little profit because of the problems of raw material acquisition, processing, management and other links. On the basis of ensuring the quality of products, we must pay attention to the cost control of enterprises, establish a set of scientific cost management system, and effectively reduce the cost of enterprises. Based on the development of sugar industry in Xinjiang, this paper classifies the expenses of sugar making enterprises, and determines the cost items and cost components of the enterprises. The unit cost of the three sugar enterprises in Xinjiang is compared and analyzed. Through the questionnaire survey of farmers and the practice in sugar enterprises, the author obtains a large number of real and effective relevant data. Starting with the current cost situation of sugar enterprises in Xinjiang and the problems that lead to the difficulty of reducing the cost of the enterprises, this paper makes a comprehensive analysis of the causes of the cost problems of the sugar enterprises in Xinjiang, and aims at the cost control of raw materials and production costs of the enterprises. Three links of operating cost control are put forward, and the countermeasures of cost control in sugar making enterprises are put forward. Through the empirical investigation of sugar making enterprises in Xinjiang, the key to cost control of sugar making enterprises lies in raw material cost and operating cost, and the quality of raw materials should be improved from the aspects of strengthening the management of sugar beet farming affairs and using fine varieties, etc. It is also necessary to speed up technological innovation and change the management mode of enterprises to reduce their operating costs.
【学位授予单位】：新疆农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F326.5;F275.3

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