宁夏能源青铜峡铝业分公司铝用预焙阳极生产成本管理研究

发布时间：2018-05-23 15:04

本文选题：预焙阳极 + 成本　；参考：《宁夏大学》2013年硕士论文

【摘要】：成本控制已逐步成为现代企业管理的核心,每个公司的发展都将依赖良好的内部管理,良好的企业成本管理是公司发展的基本条件,也是一个成熟公司的标志。在现代企业制度的实践中,将必须注重在新的管理体制和运行机制下,以明确的业务增长计划以及降低生产成本措施来提升公司的价值和利润。本文针对目前电解铝行业进入到了边际效益时代,很多企业电解铝的成本都高于铝的市场价格,只有控制好生产成本,争取盈利,才能更好的提升公司的价值和利润。本文对国内外铝用预焙阳极成本的现状进行阐述,阐述了所涉及的相关理论概述与分析方法,重点分析了宁夏能源青铜峡铝业分公司预焙阳极成本控制现状与对策研究,对国内外企业成本控制应用现状进行阐述,根据所学MBA理论,结合国内外研究成果,建立管理框架,分析企业经济规律,解决企业实际问题,建立与健全成本控制体系。通过“强化管理、挖潜增效,实施全员目标成本管理”,解决公司预焙阳极生产成本高、控制体系不完善、未有效实施成本控制的现状。同时,通过研究的实施,进一步规范了成本管理,提高了全员成本管理意识,有效地降低了企业运营成本,为企业创造了效益,对企业管理起到一定的示范作用。
[Abstract]:Cost control has gradually become the core of modern enterprise management, each company's development will rely on good internal management, good enterprise cost management is the basic condition of the development of the company, is also the symbol of a mature company. In the practice of modern enterprise system, we must pay attention to promoting the value and profit of the company with clear business growth plan and measures to reduce production cost under the new management system and operation mechanism. This article aims at the current electrolytic aluminum industry has entered the marginal benefit era, many enterprises electrolytic aluminum cost is higher than the aluminum market price, only controls the production cost, strives for the profit, can enhance the company's value and the profit better. In this paper, the current situation of the cost of prebaked anode for aluminum at home and abroad is expounded, the related theories and analysis methods are expounded, and the current situation and countermeasures of cost control of pre-baked anode in Ningxia Energy Qingtongxia Aluminium Company are analyzed emphatically. The application status of cost control in enterprises at home and abroad is expounded. According to the MBA theory and the research results at home and abroad, the management framework is established, the economic laws of enterprises are analyzed, the practical problems of enterprises are solved, and the cost control system is established and perfected. Through "strengthening management, tapping potential and increasing efficiency, implementing full staff target cost management", the present situation of high production cost, imperfect control system and ineffective implementation of cost control of prebaked anode in our company is solved. At the same time, through the implementation of the study, the cost management is further standardized, the awareness of cost management of the whole staff is improved, the operating cost of the enterprise is effectively reduced, the benefit is created for the enterprise, and it plays a certain role in demonstrating the enterprise management.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.3

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