本文關(guān)鍵詞：建業(yè)動力集團(tuán)企業(yè)管理與成本控制研究　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 現(xiàn)代企業(yè) 成本控制 差異計(jì)算 差異分析

【摘要】：建立現(xiàn)代企業(yè)制度是我國國有企業(yè)改革的基本方向和目標(biāo)。在企業(yè)的各項(xiàng)管理工作當(dāng)中，成本管理工作是最重要的，它直接關(guān)系到企業(yè)的盈利能力和生存。因此，在建立現(xiàn)代企業(yè)制度的情況下，應(yīng)加大成本管理工作的力度，建立與現(xiàn)代企業(yè)制度相適應(yīng)的成本管理體系。由此可見，加強(qiáng)成本管理對企業(yè)來說具有非常重要的作用。建業(yè)動力集團(tuán)是臨沂市較大的一家民營企業(yè)，也是全國最大的植保機(jī)械制造企業(yè)，該公司自1952年建廠以來經(jīng)過不斷的改革創(chuàng)新，目前已經(jīng)成為全國植保機(jī)械制造業(yè)的龍頭企業(yè)，但是與國外的同行業(yè)相比該公司在企業(yè)成本控制管理方面還有很大的差距。 本文通過調(diào)查該公司的企業(yè)成本管理情況，來發(fā)現(xiàn)該集團(tuán)在企業(yè)成本管理中存在的問題，根據(jù)這些問題來對企業(yè)的成本管理提出對策，從而解決阻礙集團(tuán)發(fā)展的瓶頸，從而使該公司在以后的生產(chǎn)活動中能更好的控制產(chǎn)品的成本，為集團(tuán)以后的發(fā)展打下良好的基礎(chǔ)。本文通過走訪調(diào)查的方式了解了企業(yè)的生產(chǎn)經(jīng)營管理情況，同時(shí)也發(fā)現(xiàn)了該企業(yè)在生產(chǎn)經(jīng)營過程中存在以下的問題：企業(yè)成本控制的理念沒有在該集團(tuán)形成統(tǒng)一的認(rèn)識，大家對成本控制的概念比較陌生，這就說明成本控制在該集團(tuán)沒有實(shí)行，，并且我認(rèn)為該集團(tuán)在以下幾方面還存在不少的問題。1、成本控增加的因素沒有處理好建業(yè)動力集團(tuán)在應(yīng)對物價(jià)上漲、工資調(diào)整、材料價(jià)格上漲方面沒有運(yùn)用成本控制管理技術(shù)進(jìn)行最優(yōu)的調(diào)整，而是被動的上漲產(chǎn)品的價(jià)格。2、集團(tuán)的多種經(jīng)營的開展，降低了成本控制管理在集團(tuán)的地位。
[Abstract]:The establishment of modern enterprise system is the basic direction and goal of the reform of state-owned enterprises in China. Cost management is the most important among the various management work of enterprises. It is directly related to the profitability and survival of enterprises. Therefore, in the establishment of modern enterprise system, we should strengthen the work of cost management. It can be seen that strengthening the cost management plays a very important role in the enterprise. Jianye Power Group is a large private enterprise in Linyi City. It is also the largest plant protection machinery manufacturing enterprise in China. Since its establishment in 1952, the company has become the leading enterprise in the national plant protection machinery manufacturing industry after continuous reform and innovation. However, compared with the same industry abroad, the company still has a big gap in cost control management. By investigating the enterprise cost management of the company, this paper finds out the problems existing in the cost management of the enterprise, and puts forward the countermeasures to the cost management of the enterprise according to these problems. In order to solve the bottlenecks that hinder the development of the group, so that the company in the future production activities can better control the cost of products. In order to lay a good foundation for the future development of the group, this article through the way of visiting investigation to understand the production and management of enterprises. At the same time, we also found the following problems in the process of production and management: the concept of enterprise cost control has not formed a unified understanding in the group, everyone is unfamiliar with the concept of cost control. This shows that cost control in this group has not been implemented, and I think the group in the following areas still have a lot of problems. Wage adjustment, material price increase, not the use of cost control management technology for optimal adjustment, but passively rising the price of products. 2, the development of diversified operations of the group. Reduced the position of cost control management in the group.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.4;F406.72

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相關(guān)期刊論文 前1條

1 隋淑蘭,周文芹;加強(qiáng)企業(yè)成本費(fèi)用控制之我見[J];黑龍江財(cái)會;2003年07期

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