鹰翔公司成本控制问题研究

发布时间：2018-01-06 13:39

本文关键词：鹰翔公司成本控制问题研究　出处：《辽宁工程技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：成本控制是企业经营管理中历久弥新的话题,每个企业都非常重视有效的成本控制问题,在社会主义市场经济和现代企业制度逐步建立完善的今天,成本控制的创新、改进能够为企业的发展提供加速度,依靠成本控制的不断创新才能使企业长远的发展,即引进先进的成本控制理念和科学合理的成本控制方法,不断完善成本控制体系,进一步挖掘降低成本的潜力,因此,研究企业成本管理与控制,是一个具有现实意义的问题。通过分析鹰翔公司成本控制现状,提出鹰翔公司在成本控制方面存在的成本管理体系不完善、成本控制意识狭隘、成本控制管理基础薄弱、各部门间的成本控制职责分工不明确等问题,针对这些问题提出了要加强公司成本控制的宣传工作、建立有效的成本控制体系和有效的成本考核激励机制、借助计算机信息技术推行成本控制电算化等解决措施,希望这些成本控制措施在鹰翔公司运用后获得良好的效果,当然也希望为其他和鹰翔公司类似的公司起到指导作用。
[Abstract]:Cost control is a new topic in the enterprise management. Every enterprise attaches great importance to the effective cost control. Today, the socialist market economy and modern enterprise system are gradually established and perfected. Innovation of cost control, improvement can provide acceleration for the development of enterprises, relying on continuous innovation of cost control to make the long-term development of enterprises. That is, the introduction of advanced cost control concepts and scientific and reasonable cost control methods, constantly improve the cost control system, further explore the potential to reduce costs, therefore, the study of enterprise cost management and control. By analyzing the current situation of cost control in Yingxiang Company, the author points out that the cost management system is not perfect and the consciousness of cost control is narrow. The basis of cost control management is weak, and the division of responsibilities between departments is not clear. In view of these problems, the propaganda to strengthen the cost control of the company is put forward. Establish an effective cost control system and effective cost assessment incentive mechanism, with the help of computer information technology to implement cost control computerization and other solutions. It is hoped that these cost control measures will work well after the company's application, and that it will also serve as a guide for other companies similar to the company.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.81;F406.72

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