甘肃瑞盛亚美特公司成本控制改进策略研究

发布时间：2018-10-11 08:13

【摘要】：我国国有企业改革的基本方向和目标是建立现代企业制度,成本控制在现代企业管理的各项工作当中,应当是重中之重,它将直接关系到企业的发展问题、生存问题和盈利能力。因此,除了改革和完善建立现代企业制度外,就是加大对企业成本管理的控制,以建立与现代企业制度相匹配的成本管理体系和企业文化。本文从甘肃瑞盛·亚美特高科技农业有限公司的成本控制现状入手,深入分析了公司成本控制的现状。近年来,主要原材料价格不断上涨,但产品价格下滑。新建厂房和设备投资增大,固定资产折旧也随之加大。垫付资金大,财务费用高,用工成本不断上升,特别是人工成本,使得运营成本增加。公司成本控制存在的问题,主要表现为成本控制缺乏有效地组织体系,成本指标未按构成项目分解到各管理部门进行归口管理,主要成本控制还是在生产部门,其他业务活动方面缺少成本控制的理念和行动；公司未建立全面预算管理制度；成本控制流程中主要依赖事中控制,事前成本预测、事后成本核算、绩效制度不完善；成本控制制度不完善,控制方法落后,缺乏约束激励机制；成本控制缺乏发展的战略思想。造成上述现状的原因是企业成本控制观念落后管理体制存在问题,没有专门部门负责成本控制,企业内部风险控制急需加强。在此基础上论文提出了公司成本控制的改进措施。首先,完善公司的组织架构,其次,实行全面预算管理和优化成本控制的流程,再次,健全成本控制的管理制度,最后,塑造适合公司的成本管理文化五个方面进行了阐述。
[Abstract]:The basic direction and goal of the reform of state-owned enterprises in our country is to establish the modern enterprise system. Cost control should be the most important part of the modern enterprise management, and it will be directly related to the development of the enterprise. Survival problems and profitability. Therefore, in addition to reforming and perfecting the establishment of modern enterprise system, it is necessary to increase the control of enterprise cost management in order to establish the cost management system and enterprise culture that match the modern enterprise system. This paper starts with the current situation of cost control in Gansu Ruisheng Yamete High-Tech Agriculture Co., Ltd., and analyzes the current situation of cost control. In recent years, the main raw materials prices continue to rise, but product prices decline. New plant and equipment investment increases, fixed asset depreciation also increases accordingly. Large advance funds, high financial costs, rising labor costs, especially labor costs, increase operating costs. The main problems in the cost control of the company are that the cost control lacks an effective organization system, the cost index is not decomposed into various management departments according to the component items, and the main cost control is still in the production department. Other business activities lack of concept and action of cost control; the company has not established a comprehensive budget management system; cost control process mainly rely on in-process control, pre-cost forecasting, ex post cost accounting, performance system is not perfect; The cost control system is not perfect, the control method is backward, the restriction incentive mechanism is lacking, and the cost control lacks the strategic thought of development. The reason for the above situation is that the concept of enterprise cost control is backward management system problems, there is no special department responsible for cost control, enterprise internal risk control needs to be strengthened. On the basis of this, the paper puts forward the improvement measures of the cost control of the company. First, improve the organizational structure of the company, secondly, implement the overall budget management and optimize the process of cost control, thirdly, perfect the management system of cost control, and finally, mold the cost management culture suitable for the company.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.72

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