山东YK集团生产成本管理研究

发布时间：2018-01-02 10:39

本文关键词：山东YK集团生产成本管理研究　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：成本管理是企业经营中的重要部分，它贯穿于企业经营的整个环节，是企业管理最为重要的方面之一。随着市场经济和现代企业制度的逐步完善，，深化成本管理成为煤炭企业一个迫切需要解决的问题。本文主要介绍了现代企业成本管理的理论基础，从经营性成本管理及战略性成本管理两方面来介绍成本管理，在此基础上介绍了煤炭企业的成本管理的发展模式。通过介绍煤炭企业的成本管理，引出煤炭企业的成本特点介绍，及影响煤炭企业成本管理的因素分析，结合山东YK集团成本管理现状及问题分析。本文介绍山东YK集团的背景情况，通过山东YK集团的案例，以小见大来分析煤炭企业成本管理分别在经营性管理和战略性管理两方面的问题。然后提出山东YK集团生产成本管理的解决方案。并根据加强经营性成本管理和加强战略性成本管理将对策分析分为两大模块，分别在不同的管理领域提出改进煤炭企业成本管理的一些建议方法及预期实现的效果。山东YK集团生产成本管理方案的配套措施中，引出煤炭企业为创造核心竞争力，需要注意的五个方面的发展。包括：坚持技术创新提升企业效益；发展规模经济实现低成本目标；立足国际化推广提升核心竞争力；健全管理会计信息系统支持目标决策。
[Abstract]:Cost management is an important part of enterprise management, which runs through the whole business link, enterprise management is one of the most important aspects. With the development of market economy and the gradual improvement of modern enterprise system, deepen the coal enterprise cost management has become an urgent problem.
This paper mainly introduces the basic theory of modern enterprise cost management, from two aspects of operating cost management and strategic cost management in cost management, introduced on the basis of the development model of the coal enterprise cost management. Through the introduction of cost management in coal enterprises, cost leads to the characteristics of coal enterprises, analysis and influencing factors of cost management coal enterprises, combined with the analysis of the current situation and problems of cost management in Shandong YK group. This paper introduces the background of Shandong YK group, the YK group of Shandong case, to seeing to analyze the cost of coal enterprises management problems in the two business management and strategic management. Then put forward the solution of production cost management of Shandong YK group. According to strengthen the operational cost management and strengthen the strategic cost management countermeasures will be divided into two modules, respectively in different tube The field of science put forward the improvement of the coal enterprise cost management method and some suggestions is expected to achieve the effect of supporting measures. Cost management of Shandong YK group in the production of coal enterprises, leads to create the core competitiveness, the need to pay attention to the five aspects of the development. Include: adhere to the technology innovation to improve enterprise benefit; develop scale economy and realize the goal of low cost; based on the promotion of internationalization to enhance core competitiveness; improve the management accounting information system support decision.

【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.4

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