LH食品加工企业成本控制研究

发布时间：2018-05-29 13:07

本文选题：食品企业 + 成本控制　；参考：《重庆理工大学》2014年硕士论文

【摘要】：随着中国经济的不断发展，人民生活水平的不断提高，民营企业越来越成为市场经济中的活跃动力。而中国人又是一个民以食为天的大国，食品工业的健康发展在社会经济生活中收到越来越多的关注。因此，鉴于民营食品加工企业在国民经济中的重要地位，它的影响体现在人民生活的方方面面。然而，改革开放毕竟还只有三十多年，，民营食品加工企业出现并开始大规模发展的时间也只有十年左右。市场的规范固然是促进民营食品加工企业发展的外在约束力量，民营企业自身的内部发展却主导着企业的发展壮大。因此，发现民营食品加工企业内部问题，分析并解决这些问题是十分重要的。本文以LH食品加工企业为案例，从成本控制的角度出发，运用成本控制相关理论，分析了该企业在成本控制方面的一系列问题。针对LH食品加工企业的成本问题，提出来一些具体解决建议。在解决LH食品加工企业的过程中，发现该企业产生的这些问题的原因主要是由于企业的创办历史还比较短暂，家族式的经营方式的弊端还有待改革。如何运用成本控制相关理论解决LH食品加工企业的问题是本文的主要任务。本文主要运用了文献分析法、数据分析法和案例分析法。并且在企业实施了部分建议后，得出了优化成本控制方法后的新数据，这对企业的决策起到了积极作用。
[Abstract]:With the development of Chinese economy and the improvement of people's living standard, private enterprises are becoming more and more active power in market economy. The Chinese people are also a big country with food as the sky, and the healthy development of the food industry has received more and more attention in the social and economic life. Therefore, in view of the important position of private food processing enterprises in the national economy, its influence is reflected in all aspects of people's life. However, after all, the reform and opening up is only more than 30 years, private food processing enterprises appeared and began to develop on a large scale for only about 10 years. The regulation of the market is the external restraint force to promote the development of the private food processing enterprises, but the internal development of the private enterprises dominates the development and growth of the enterprises. Therefore, it is very important to find out the internal problems of private food processing enterprises and to analyze and solve these problems. This paper takes LH food processing enterprise as an example, from the point of view of cost control, using the theory of cost control, analyzes a series of problems in cost control of this enterprise. In view of LH food processing enterprise cost problem, puts forward some concrete solution suggestion. In the process of solving LH food processing enterprises, it is found that the causes of these problems are mainly due to the short history of the establishment of the enterprises, and the malpractice of the family mode of operation still needs to be reformed. How to use cost control theory to solve the problem of LH food processing enterprises is the main task of this paper. This article mainly uses the literature analysis method, the data analysis method and the case analysis method. After the implementation of some suggestions, the new data after optimizing the cost control method are obtained, which plays an active role in the decision-making of the enterprise.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.82

【参考文献】