丰城南方水泥公司成本管理问题研究

发布时间：2018-09-18 11:32

【摘要】：我国传统制造业经过30多年的飞速发展,如今面临诸多问题。随着国内公共基础设施建设和房地产业的兴起,水泥工艺技术国产装备的成熟以及投资的大幅度降低,水泥行业得到了快速蓬勃发展,特别是“十二五”期间,水泥行业在宏观经济下行的大背景下,仍取得了很大的进步。市场的扩大不仅带来了机遇,同时也带来了挑战,特别是2008年4万亿的大规模投资,加剧了水泥项目的重复投资建设,造成了水泥行业严重产能过剩,给国内水泥企业的发展带来了一定影响。从外部因素来说,国家进行宏观调控,挤掉房地产泡沫,这对水泥企业造成影响,导致水泥产能大量过剩;从内部因素来讲,随着大宗原材料价格下降,精益生产在水泥企业的推广以及智能化的应用,水泥成本控制得到有效降低。但由于水泥行业严重的产能过剩,竞合企业的增多,加剧了企业间的竞争,水泥价格大幅下降,企业面临转型升级。要在残酷的市场环境中生存,对于同质化比较严重的水泥产品,企业内部成本管理显得尤为重要。本文以江西丰城南方水泥有限公司为例对成本管理进行分析,了解公司现阶段在节支降耗等方面的成本管理现状,从而分析公司成本管理中存在的问题,并就存在的问题提出解决问题的建议和对策。
[Abstract]:China's traditional manufacturing industry after more than 30 years of rapid development, now facing many problems. With the rise of domestic public infrastructure construction and real estate industry, the maturity of domestic equipment of cement technology and technology, as well as the substantial reduction in investment, the cement industry has developed rapidly and vigorously, especially during the 12th Five-Year Plan period. Cement industry in the macro-economic downturn in the background, still made great progress. The expansion of the market has brought not only opportunities but also challenges, especially the massive investment of $4 trillion in 2008, which has aggravated the repeated investment in cement projects and resulted in serious overcapacity in the cement industry. The development of domestic cement enterprises has brought a certain impact. In terms of external factors, the state carries out macro-control to squeeze out the real estate bubble, which has an impact on cement enterprises and leads to a large amount of excess cement capacity. From an internal point of view, as the prices of bulk raw materials fall, With the popularization of lean production in cement enterprises and the application of intelligence, cement cost control has been effectively reduced. However, due to the serious overcapacity of cement industry and the increase of competing enterprises, the competition between enterprises has been intensified, the price of cement has dropped sharply, and enterprises are facing transformation and upgrading. In order to survive in the cruel market environment, the internal cost management is particularly important for the homogeneous cement products. This article takes Jiangxi Fengcheng South cement Co., Ltd as an example to analyze the cost management, to understand the current cost management situation of the company in the aspects of saving expenses and reducing consumption, so as to analyze the problems existing in the cost management of the company. Some suggestions and countermeasures are put forward to solve the problems.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.72

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