本文關(guān)鍵詞： 生產(chǎn)成本 定額管理 目標管理 內(nèi)部模擬市場　出處：《寧夏大學》2015年碩士論文　論文類型：學位論文

【摘要】：國家整體經(jīng)濟進入“新常態(tài)”之際,工業(yè)經(jīng)濟也開始在低位艱難運行,企業(yè)的生存環(huán)境更加嚴峻復(fù)雜,企業(yè)之間的競爭也更加白熱化。生產(chǎn)成本作為制造業(yè)成本的最重要組成部分,對其進行科學合理的管理與控制,無疑對企業(yè)降低成本、提高效益、增強市場競爭力具有至關(guān)重要的意義。PP公司由于管理理念仍然沿襲以往國有企業(yè)的落后管理方式,尤其是生產(chǎn)成本的管理仍然沿襲大鍋飯的形式,導致目前生產(chǎn)成本管理存在諸多問題,本論文通過對PP公司生產(chǎn)成本管理現(xiàn)狀進行分析研究,找出PP公司生產(chǎn)成本管理中存在的問題,使用定性和定量分析相結(jié)合的分析方法,引入內(nèi)部模擬市場化運作管理,構(gòu)建適合PP公司生產(chǎn)成本的系統(tǒng)管理方法,最終促進形成認識統(tǒng)一、全員參與、責任落實清楚、考核獎懲到位的“事前、事中、事后”全過程成本管理方式,以期降低公司生產(chǎn)成本,提高質(zhì)量,增加效益。另外,本研究對PP公司生產(chǎn)成本管理的設(shè)計,尤其是在國有企業(yè)內(nèi)部引入市場化運作管理,對其它大型制造企業(yè)也同樣具有參考與借鑒的價值。
[Abstract]:When the whole national economy enters the "new normal", the industrial economy also starts to run in the low position hard, the survival environment of the enterprise is more severe and complex. As the most important part of the manufacturing cost, the scientific and reasonable management and control of the production cost will undoubtedly reduce the cost and improve the efficiency of the enterprise. It is of vital significance to enhance market competitiveness. PP company still follows the backward management mode of state-owned enterprises because of its management concept, especially the management of production cost still follows the form of big pot and rice. As a result of the current production cost management there are many problems, this paper through the PP company production cost management status analysis and research, to find out the PP company production cost management problems. With the combination of qualitative and quantitative analysis, this paper introduces the internal simulated market-oriented operation management, constructs the system management method suitable for the production cost of PP company, and finally promotes the formation of a unified understanding and full participation. In order to reduce the production cost, improve the quality and increase the benefit, the whole process cost management mode of "in advance, in the event, after" is in place to assess the rewards and punishments in order to reduce the production cost of the company, improve the quality and increase the benefit. The design of production cost management in PP company, especially the introduction of market-oriented operation management in state-owned enterprises, is also valuable for other large manufacturing enterprises.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.7

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本文編號：1486009