同力水泥企业生产成本控制研究

发布时间：2018-05-05 01:32

本文选题：水泥企业 + 成本控制　；参考：《吉林大学》2013年硕士论文

【摘要】：随着国内水泥企业间的竞争日趋激烈以及生产水泥各方面技术水平的不断提高，产品的同质化倾向越来越明显，，产品供大于求的矛盾日显突出，企业很难再利用自己的专有技术来获得计划外超额利润，加上国际、国内原材料价格的大幅上涨，更缩小了企业的有效利润空间。由于水泥的价格弹性相对较小，企业要想在市场中赢得竞争优势，就必须依靠加强内部管理来降低产品的有效生产成本。但是目前大多数企业对成本的分析大多在会计期期末，也就是基本上采用的是事后控制的办法，这在当今的信息高度发展时代并不能够满足水泥生产企业对成本费用信息需求的要求。因此作者在本文中结合自身所在企业所采取的ERP技术系统介绍了水泥企业如何进行动态的生产成本控制，最终实现“事前计划、事中控制、事后考核”以及“责任分离、相互约束、数据说话”的新型管理理念。
[Abstract]:With the increasingly fierce competition among domestic cement enterprises and the continuous improvement of the technical level in all aspects of cement production, the tendency of homogenization of products is becoming more and more obvious, and the contradiction that the supply of products exceeds the demand is becoming more and more prominent. It is very difficult for enterprises to make use of their own proprietary technology to obtain unplanned excess profits. In addition, the large increase in the prices of raw materials at home and abroad has reduced the effective profit space of enterprises. Because the price elasticity of cement is relatively small, in order to win the competitive advantage in the market, enterprises must rely on strengthening internal management to reduce the effective production cost. However, at present, most of the cost analysis in enterprises is at the end of the accounting period, that is, basically using the method of ex post control. This can not meet the requirement of cost and cost information of cement production enterprises in the information development era. In this paper, the author introduces how to carry out dynamic production cost control in cement enterprises in combination with the ERP technology adopted by their own enterprises, and finally realizes "prior planning, in-process control, ex post examination" and "separation of responsibilities". Mutual restraint, data speaking "the new management concept."
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.721

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