K公司生产运营管理的成本控制研究

发布时间：2018-08-08 19:24

【摘要】：随着市场竞争的加剧，中国的能源行业也迈入了寒冬期。而艰难的成本竞争战是带领企业走出寒冬的利器。鉴于此，成本控制势必成为企业关注的焦点。为了引领K公司尽快走出发展的低谷，现针对该公司的生产运营管理的成本控制进行研究。因为有效的成本控制管理有利于企业获得更大经济效益，有利于不断提高其市场竞争力，也有利于企业的永续发展，同时也是企业在商战中胜出的杀手锏之一。企业要从战略的高度来合理有效地控制成本。因此，系统而科学地加强企业的成本管理势在必行。本文的主要工作是研究以下内容：首先，从宏观角度展示了K公司生产运营的实际发展现状，并分析存在的问题后提出改善措施；其次，从微观角度展示了K公司生产运营的实际发展现状，并分析存在的种种弊端，然后在生产运营所属各个部门的各自成本构成的基础之上，有针对性地提出解决对策，以期达到控制生产运营总成本的目的。最后的分析研究结果：K公司运营的各部门在有针对性地实施成本的改善措施，对成本进行控制管理后，其生产运营总成本较之以前各期，取得了较为明显的降低。据此实践得出最终结论：K公司的生产运营成本控制与管理问题，需要理性地从宏观和微观两个层面去分析和完善。一方面，要建立全员参与，全方位、全过程的成本管理控制体系，为K公司生产运营成本控制提供科学的管理基础；另一方面，运营职能所属的各个部门应该紧密围绕本部门的成本构成要素，进行有方向性的持续控制和改善。只有从以上两个角度双管齐下共同努力，K公司才能持续将成本控制做到实处，才能最终为企业获取倍增的利润。笔者通过对K公司的生产运营成本的管理现状的客观展示，，存在问题点的捕捉和分析，以及成本管理方法的研究和总结，同时从管理的角度提出针对K公司降低生产运营成本的相关措施和方法，希望能够为成本控制的实践应提供一定的帮助。
[Abstract]:With the intensification of market competition, China's energy industry has also entered a cold winter. And the difficult cost competition war is to lead the enterprise out of the winter sharp weapon. In view of this, cost control is bound to become the focus of attention. In order to lead K company out of the low point of development as soon as possible, the cost control of production and operation management of the company is studied. Because effective cost control management is good for enterprises to obtain greater economic benefits, to continuously improve their market competitiveness, but also conducive to the sustainable development of enterprises, but also in the business war is one of the killer mace. The enterprise should control the cost reasonably and effectively from the strategic height. Therefore, it is imperative to strengthen the cost management of enterprises systematically and scientifically. The main work of this paper is to study the following contents: first, from a macro point of view to show the actual development of the production and operation of K Company, and analyze the existing problems and put forward improvement measures; second, This paper shows the actual development situation of production and operation of K Company from the micro angle, and analyzes the various disadvantages, and then, on the basis of the cost composition of each department belonging to the production and operation, puts forward the countermeasures to solve the problem. In order to achieve the purpose of controlling the total cost of production and operation. Finally, the analysis and research results show that the cost improvement measures are carried out by the departments operating in the company. After the cost control and management, the total cost of production and operation is obviously reduced compared with the previous periods. According to the practice, the final conclusion is that the control and management of production and operation cost of the company should be rationally analyzed and perfected from the macro and micro aspects. On the one hand, it is necessary to establish a cost management and control system with full participation, all-round and whole process to provide a scientific management basis for the production and operation cost control of K Company; on the other hand, The departments of the operation function should closely focus on the cost components of the department, and carry out directional continuous control and improvement. Only from the above two angles to work together in order to continue to control the cost of the company to achieve practical, in order to ultimately obtain double profits for the enterprise. Through the objective display of the management status quo of the production and operation cost of K Company, the capture and analysis of the existing problem points, and the research and summary of the cost management method, At the same time, from the point of view of management, the paper puts forward the relevant measures and methods to reduce the production and operation cost of K Company, hoping to provide some help for the practice of cost control.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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