迈德公司马铃薯全粉生产成本控制研究
发布时间：2019-05-09 03:29
【摘要】：生产成本对企业的生存和发展有着重要的作用，企业的生产成本决定了企业的利润，通过控制企业生产成本，让企业得到更好的利润回报，促使企业的发展和成长。企业要生存、发展，必须采取各种措施控制产品成本，生产经营中必须要凭借低于竞争对手的生产成本，以确保在竞争中立于不败之地。 迈德食品有限公司是加拿大迈德食品集团的全资子公司，于2004年8月在中国成立。迈德公司主要生产各种薯类制品。2010年，为了扩展公司的经营范围，提高企业利润，迈德食品有限公司投资兴建了马铃薯全粉生产线，投产当年即实现利润700万元。然而过去两年迈德公司马铃薯全粉生产成本控制方面出现了问题，马铃薯全粉利润出现连续下滑。如何处理好马铃薯全粉生产的采购、生产、销售等环节的成本控制已是迈德公司的当务之急。要实现扭转利润下滑的局面，实现利润最大化的目标，迈德食品有限公司就必须充分使用先进的成本控制理念和方法，有针对性地提出迈德公司马铃薯全粉生产成本控制实施方案，使整个马铃薯全粉生产各环节协调、健康地发展，为全面提高迈德公司成本控制水平，实现企业发展战略提供有力的支持和保障。 本文紧密结合迈德食品有限公司生产实践，对马铃薯全粉生产成本进行深入剖析，充分利用先进的成本控制理念和方法，努力控制企业马铃薯全粉生产成本以追求公司最佳经济效益。 本文阐述了迈德食品有限公司马铃薯全粉生产的组织机构、生产工艺流程和生产成本构成要素，分析了迈德食品有限公司马铃薯全粉生产成本控制现状，论述了迈德食品有限公司在原料采购、产品运输、企业劳动生产率、产品质量控制以及生产使用耗材的管理等环节中存在的问题。本文根据迈德食品有限公司自身生产特点以及其产品的成本结构特点，运用成本控制先进理念和方法，提出了马铃薯全粉生产成本控制方案设计的原则和核心内容。本文结合迈德食品有限公司马铃薯全粉生产实际，论述了马铃薯全粉生产成本控制的价值链理论，，提出了迈德公司马铃薯全粉的原材料采购、生产、销售等环节的成本控制方法，制定了组织保障、制度保障、文化保障等方面的具体措施，促使企业创造有利于开展成本控制工作的氛围和环境，为迈德食品有限公司实现成本控制水平提升，提高企业竞争力奠定基础。
[Abstract]:The production cost plays an important role in the survival and development of the enterprise. The production cost of the enterprise determines the profit of the enterprise. By controlling the production cost of the enterprise, the enterprise can get a better profit return and promote the development and growth of the enterprise. In order to survive and develop, enterprises must take various measures to control the cost of products, and must rely on the production cost lower than their competitors in production and management in order to ensure an invincible position in the competition. Meade Foods Co., Ltd., a wholly-owned subsidiary of Med Foods Canada, was established in China in August 2004. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line in order to expand the scope of the company's business and improve the profits of the enterprise. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line, and realized a profit of 7 million yuan in 2010. Over the past two years, however, there has been a problem with the cost control of Med's potato flour production, and profit from potato flour has declined continuously. How to deal with the purchase, production, sales and other links of potato powder production cost control has become the top priority of Meade Company. In order to reverse the decline of profits and realize the goal of maximizing profits, Meade Food Co., Ltd. must make full use of advanced cost control concepts and methods. In order to raise the cost control level of Meade Company's potato powder production in an all-round way, this paper puts forward the implementation plan of controlling the cost of the whole potato powder production in order to make the whole potato flour production link coordinate and develop healthily. The realization enterprise development strategy provides the strong support and the safeguard. Based on the production practice of Meade Food Co., Ltd., this paper makes a deep analysis of the production cost of potato flour, and makes full use of the advanced cost control ideas and methods. Try hard to control the production cost of potato powder in order to pursue the best economic benefit of the company. This paper describes the organization, production process and production cost components of potato flour production in Meide Food Co., Ltd., and analyzes the present situation of potato powder production cost control in Meide Food Co., Ltd. This paper discusses the problems existing in raw material procurement, product transportation, enterprise labor productivity, product quality control and the management of consumables in production and use of Meade Food Co., Ltd. According to the production characteristics of Meade Food Co., Ltd and the cost structure characteristics of its products, this paper puts forward the principle and core content of the cost control scheme design of potato powder production by using the advanced idea and method of cost control. Based on the practice of potato flour production in Meide Food Co., Ltd., this paper discusses the value chain theory of potato whole flour production cost control, and puts forward the raw material purchase and production of whole potato powder in Meide Company. The cost control methods of sales and other links have formulated specific measures in the aspects of organizational security, institutional security and cultural security, so as to promote enterprises to create an atmosphere and environment conducive to the development of cost control work. For Meade Food Co., Ltd. to achieve cost control level improvement, improve the competitiveness of enterprises lay the foundation.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F416.82
本文编号：2472437
[Abstract]:The production cost plays an important role in the survival and development of the enterprise. The production cost of the enterprise determines the profit of the enterprise. By controlling the production cost of the enterprise, the enterprise can get a better profit return and promote the development and growth of the enterprise. In order to survive and develop, enterprises must take various measures to control the cost of products, and must rely on the production cost lower than their competitors in production and management in order to ensure an invincible position in the competition. Meade Foods Co., Ltd., a wholly-owned subsidiary of Med Foods Canada, was established in China in August 2004. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line in order to expand the scope of the company's business and improve the profits of the enterprise. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line, and realized a profit of 7 million yuan in 2010. Over the past two years, however, there has been a problem with the cost control of Med's potato flour production, and profit from potato flour has declined continuously. How to deal with the purchase, production, sales and other links of potato powder production cost control has become the top priority of Meade Company. In order to reverse the decline of profits and realize the goal of maximizing profits, Meade Food Co., Ltd. must make full use of advanced cost control concepts and methods. In order to raise the cost control level of Meade Company's potato powder production in an all-round way, this paper puts forward the implementation plan of controlling the cost of the whole potato powder production in order to make the whole potato flour production link coordinate and develop healthily. The realization enterprise development strategy provides the strong support and the safeguard. Based on the production practice of Meade Food Co., Ltd., this paper makes a deep analysis of the production cost of potato flour, and makes full use of the advanced cost control ideas and methods. Try hard to control the production cost of potato powder in order to pursue the best economic benefit of the company. This paper describes the organization, production process and production cost components of potato flour production in Meide Food Co., Ltd., and analyzes the present situation of potato powder production cost control in Meide Food Co., Ltd. This paper discusses the problems existing in raw material procurement, product transportation, enterprise labor productivity, product quality control and the management of consumables in production and use of Meade Food Co., Ltd. According to the production characteristics of Meade Food Co., Ltd and the cost structure characteristics of its products, this paper puts forward the principle and core content of the cost control scheme design of potato powder production by using the advanced idea and method of cost control. Based on the practice of potato flour production in Meide Food Co., Ltd., this paper discusses the value chain theory of potato whole flour production cost control, and puts forward the raw material purchase and production of whole potato powder in Meide Company. The cost control methods of sales and other links have formulated specific measures in the aspects of organizational security, institutional security and cultural security, so as to promote enterprises to create an atmosphere and environment conducive to the development of cost control work. For Meade Food Co., Ltd. to achieve cost control level improvement, improve the competitiveness of enterprises lay the foundation.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F416.82
【参考文献】
相关期刊论文 前2条
1 瞿启发;小企业的生产成本控制[J];企业改革与管理;2005年11期
2 龙承春;;小型制造企业发展之关键——成本控制与技术创新[J];现代商业;2009年06期
本文编号：2472437
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