本文關(guān)鍵詞： 成本管理 預(yù)算優(yōu)化 監(jiān)督控制優(yōu)化 考評(píng)優(yōu)化　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：食用酒精產(chǎn)業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的重要支柱性產(chǎn)業(yè)之一，其產(chǎn)業(yè)關(guān)聯(lián)度大，對(duì)上下游產(chǎn)業(yè)拉動(dòng)效應(yīng)明顯。近年來(lái)，隨著世界能源價(jià)格高漲，國(guó)內(nèi)生物能源概念的逐漸興起，原有資本大規(guī)模進(jìn)入燃料乙醇行業(yè)的勢(shì)頭逐漸趨緩，而生產(chǎn)燃料乙醇的企業(yè)在轉(zhuǎn)向生產(chǎn)食用酒精方面又不存在技術(shù)瓶頸。2008年7月后世界原油價(jià)格暴跌，燃料乙醇失去價(jià)格優(yōu)勢(shì)，國(guó)內(nèi)乙醇產(chǎn)能不得不大規(guī)模轉(zhuǎn)向食用酒精市場(chǎng)，促使國(guó)內(nèi)食用酒精銷售競(jìng)爭(zhēng)空前激烈。 中糧酒精雖然是老牌龍頭企業(yè)，，但在嚴(yán)峻的市場(chǎng)競(jìng)爭(zhēng)情況下，也受到了非常大的沖擊，新酒精廠為搶占市場(chǎng)份額，不惜一切代價(jià)降低成本，大打價(jià)格戰(zhàn)，這使得原本對(duì)銷售成本控制不是很好的中糧酒精在此市場(chǎng)情況下顯得異常被動(dòng)。中糧集團(tuán)的高層領(lǐng)導(dǎo)，也開始逐漸關(guān)注酒精銷售成本問(wèn)題，但是此問(wèn)題，由來(lái)已久，現(xiàn)在想一時(shí)扭轉(zhuǎn)大局，實(shí)屬不易。 銷售成本，是企業(yè)產(chǎn)生利潤(rùn)的核心。其貫穿企業(yè)銷售過(guò)程中的每一個(gè)環(huán)節(jié)，需要銷售團(tuán)隊(duì)每名員工的積極配合，同時(shí)每名員工的綜合素質(zhì)以及管理層的某項(xiàng)決策，都會(huì)對(duì)銷售成本的形成成影響。銷售成本的高低直接決定著企業(yè)的效益和利潤(rùn)，因此，怎樣控制銷售成本，雖是一個(gè)老生常談的問(wèn)題，但的確是一個(gè)對(duì)企業(yè)的生存和發(fā)展具有非常重要的意義的問(wèn)題，所以如何控制好銷售成本，是每個(gè)企業(yè)管理者最重要的工作之一。 本文正是以此背景，從銷售成本構(gòu)成、銷售成本控制角度出發(fā)，分析現(xiàn)有銷售成本控制中存在的突出問(wèn)題，建立中糧食用酒精銷售成本管理體系的相關(guān)控制流程，應(yīng)用信息化跟蹤，反饋系統(tǒng)對(duì)預(yù)算、監(jiān)督控制和考評(píng)體系進(jìn)行優(yōu)化。 為解決以上問(wèn)題，本文首先分析了中糧食用酒精銷售成本管理中的問(wèn)題因素，對(duì)并影響因素進(jìn)行了分解，確定了成本管理控制的方法思路。其次對(duì)銷售成本管理的控制點(diǎn)進(jìn)行了研究，主要針對(duì)其發(fā)展歷史、基本思想以及主要流程進(jìn)行討論，為中糧食用酒精銷售成本管理控制提供依據(jù)。在此基礎(chǔ)上，提出了中糧食用酒精成本管理控制的概念，優(yōu)化全面預(yù)算體系，優(yōu)化監(jiān)督控制體系，優(yōu)化考核評(píng)價(jià)體系。并對(duì)其主要結(jié)構(gòu)、重要流程及過(guò)程控制進(jìn)行了解析。最后，引入大量的信息化支持，建立全面的監(jiān)督體系，加強(qiáng)制度優(yōu)化和人力資源建設(shè)，對(duì)成本管理的控制進(jìn)行了優(yōu)化，確認(rèn)評(píng)價(jià)檢測(cè)流程的對(duì)象，實(shí)現(xiàn)了成本控制評(píng)價(jià)檢測(cè)流程的優(yōu)化。 本文提出的中糧食用酒精銷售成本管理的控制方法，具有良好的實(shí)用性，即可作為一個(gè)整體系統(tǒng)在企業(yè)的銷售管理中進(jìn)行應(yīng)用，也可以應(yīng)用其中相關(guān)的子流程單獨(dú)加以運(yùn)用，同時(shí)可與企業(yè)中現(xiàn)有的成本管理方法結(jié)合使用，具有較強(qiáng)的實(shí)用性和應(yīng)用前景。
[Abstract]:The edible alcohol industry is one of the most important pillar industries in our national economy, which has a strong industrial correlation and obvious pull effect on the upstream and downstream industries. In recent years, with the rising of the world energy price, the concept of domestic bioenergy is rising gradually. The momentum of large-scale entry of original capital into the fuel ethanol industry has gradually slowed down, and there is no technical bottleneck in the enterprises that produce fuel ethanol in turning to edible ethanol. After July 2008, world crude oil prices plummeted and fuel ethanol lost its price advantage. Domestic ethanol production has to shift to the edible alcohol market on a large scale, prompting domestic consumption alcohol sales competition unprecedented fierce. Although Cofco Alcohol is an old leading enterprise, it has also suffered a great impact in the severe market competition. In order to seize market share, the new alcohol factory has reduced its cost at all costs and fought a large price war. This makes Cofco alcohol, which was not a very good control of sales costs, seem extremely passive in this market situation. The senior leaders of Cofco Group have also gradually begun to pay attention to the issue of alcohol sales costs, but this problem has been around for a long time. It is not easy to reverse the overall situation for a while. Sales cost is the core of profit generation. It runs through every part of the sales process and requires the active cooperation of each employee, the comprehensive quality of each employee and the decision of the management. The level of sales cost directly determines the benefit and profit of the enterprise. Therefore, how to control the sales cost is a cliche. However, it is a very important problem for the survival and development of enterprises, so how to control the sales cost is one of the most important work of every enterprise manager. Based on this background, from the angle of sales cost composition and sales cost control, this paper analyzes the outstanding problems existing in the existing sales cost control, and establishes the relevant control flow of Cofco sales cost management system for edible alcohol. Use information tracking, feedback system to optimize the budget, supervisory control and evaluation system. In order to solve the above problems, this paper firstly analyzes the problem factors in the cost management of the sale of Cofco edible alcohol, and decomposes the influencing factors. The method of cost management control is determined. Secondly, the control points of sales cost management are studied, and the development history, basic ideas and main flow are discussed. This paper provides the basis for the management and control of the sales cost of edible alcohol for Cofco. On this basis, the concept of cost management and control of edible alcohol for Cofco is put forward, the overall budget system is optimized, and the supervision and control system is optimized. The main structure, important process and process control are analyzed. Finally, a large amount of information support is introduced, a comprehensive supervision system is established, and system optimization and human resource construction are strengthened. The control of cost management is optimized, the object of the evaluation and inspection process is confirmed, and the optimization of the cost control evaluation and detection process is realized. The method of controlling the sales cost of edible alcohol in this paper has good practicability. It can be used as a whole system in the sales management of enterprises, and can also be used separately by the related sub-processes. At the same time, it can be used in combination with the existing cost management methods in enterprises, which has strong practicability and application prospect.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.72

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本文編號(hào)：1546238