湖北动能体育用品有限公司生产成本控制研究

发布时间：2018-06-25 17:02

本文选题：动能公司 + 生产成本　；参考：《湖南大学》2013年硕士论文

【摘要】：近年来，在企业运营中，生产成本提高了许多，并且人工成本也呈现逐年上升的趋势。随着时代不断进步，社会不断发展，这种现象将会不断持续下去，假如企业没有相应的管理手段的话，那么在国际市场上竞争，特别是与当前一些发展中国家企业进行竞争时，我国的企业将不会再拥有人力资源低廉的优势存在。动能公司处于经济速发展阶段，动能公司规模扩展迅速，动能公司更加注重产品的质量与速度，以交货期为核心，并不太注重产品的生产成本控制，动能公司内部的生产成本控制机制没有得到发展，生产成本控制管理相对粗犷。这些问题，制约着动能公司快速健康的发展，动能公司管理者开始意识到必须改变现有的成本控制管理模式，加强对生产成本的精细化控制，才可以在激烈的市场竞争中处于不败之地。本文结合运用会计学、成本会计、财务管理、经济学、人力资源管理理论等知识，采取理论研究、问卷调查、实证研究、比较分析等方法，首先对动能公司生产成本控制现状进行了深入分析，发现其存在一些问题，生产成本控制认识不够，成本管理观念落后；生产成本管理方法与手段滞后；生产成本管理缺乏战略性；生产成本控制制度不完善。其次，为更好控制动能体育用品有限公司生产成本，设计了原材料采购成本控制方案、人力费用控制方案、生产运作过程成本控制方案，最后，提出动能体育用品有限公司生产成本控制方案实施的保障措施，更新经营观念；公司组织保障；公司制度体系保障；公司人力资源保障。论文通过对湖北动能体育用品有限公司生产成本控制的研究，将先进的生产成本控制方法融会运用到湖北动能体育用品有限公司生产成本的控制中，，必将为湖北动能体育用品有限公司生产成本控制提供有益的借鉴。
[Abstract]:In recent years, the production cost has increased a lot in the enterprise operation, and the labor cost has been rising year by year. With the continuous progress of the times and the continuous development of society, this phenomenon will continue continuously. If the enterprises do not have the corresponding management means, then they will compete in the international market, especially when they are competing with some enterprises in the developing countries. Chinese enterprises will no longer have the advantage of low-cost human resources. The kinetic energy company is in the stage of rapid economic development, and the kinetic energy company is expanding rapidly. The kinetic energy company pays more attention to the quality and speed of the product, taking the delivery date as the core, and does not pay much attention to the production cost control of the product. The internal production cost control mechanism has not been developed, and the production cost control management is relatively rough. These problems restrict the rapid and healthy development of kinetic energy company. The managers of kinetic energy company begin to realize that it is necessary to change the existing cost control management mode and strengthen the fine control of production cost. In order to be in the fierce market competition in an invincible position. This paper combines the knowledge of accounting, cost accounting, financial management, economics, human resource management and so on, and adopts the methods of theoretical research, questionnaire investigation, empirical research, comparative analysis, etc. Firstly, the paper analyzes the current situation of production cost control in Kinetic Energy Company, and finds that there are some problems in the control of production cost, such as insufficient understanding of production cost control, backward concept of cost management, lagging behind of methods and means of production cost management. The production cost management lacks the strategy; the production cost control system is not perfect. Secondly, in order to better control the production cost of Ke Ke Sports goods Co., Ltd., the paper designs the raw material purchase cost control scheme, the manpower cost control plan, the production operation process cost control plan, finally, This paper puts forward the guarantee measures for the implementation of the production cost control scheme in Ke Ke Sports goods Co., Ltd., the renewal of the management concept, the company organization guarantee, the company system guarantee, the company human resources guarantee. Through the research on the production cost control of Hubei Ke Ke Sports goods Co., Ltd, the advanced production cost control method is applied to the production cost control of Hubei Ke Ke Sports goods Co., Ltd. It will provide beneficial reference for Hubei Ke Ke Sports goods Co., Ltd.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.86

【参考文献】