本文選題：水泥企業(yè) + 成本控制��； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：隨著國(guó)內(nèi)水泥企業(yè)間的競(jìng)爭(zhēng)日趨激烈以及生產(chǎn)水泥各方面技術(shù)水平的不斷提高，產(chǎn)品的同質(zhì)化傾向越來越明顯，，產(chǎn)品供大于求的矛盾日顯突出，企業(yè)很難再利用自己的專有技術(shù)來獲得計(jì)劃外超額利潤(rùn)，加上國(guó)際、國(guó)內(nèi)原材料價(jià)格的大幅上漲，更縮小了企業(yè)的有效利潤(rùn)空間。由于水泥的價(jià)格彈性相對(duì)較小，企業(yè)要想在市場(chǎng)中贏得競(jìng)爭(zhēng)優(yōu)勢(shì)，就必須依靠加強(qiáng)內(nèi)部管理來降低產(chǎn)品的有效生產(chǎn)成本。但是目前大多數(shù)企業(yè)對(duì)成本的分析大多在會(huì)計(jì)期期末，也就是基本上采用的是事后控制的辦法，這在當(dāng)今的信息高度發(fā)展時(shí)代并不能夠滿足水泥生產(chǎn)企業(yè)對(duì)成本費(fèi)用信息需求的要求。因此作者在本文中結(jié)合自身所在企業(yè)所采取的ERP技術(shù)系統(tǒng)介紹了水泥企業(yè)如何進(jìn)行動(dòng)態(tài)的生產(chǎn)成本控制，最終實(shí)現(xiàn)“事前計(jì)劃、事中控制、事后考核”以及“責(zé)任分離、相互約束、數(shù)據(jù)說話”的新型管理理念。
[Abstract]:With the increasingly fierce competition among domestic cement enterprises and the continuous improvement of the technical level in all aspects of cement production, the tendency of homogenization of products is becoming more and more obvious, and the contradiction that the supply of products exceeds the demand is becoming more and more prominent. It is very difficult for enterprises to make use of their own proprietary technology to obtain unplanned excess profits. In addition, the large increase in the prices of raw materials at home and abroad has reduced the effective profit space of enterprises. Because the price elasticity of cement is relatively small, in order to win the competitive advantage in the market, enterprises must rely on strengthening internal management to reduce the effective production cost. However, at present, most of the cost analysis in enterprises is at the end of the accounting period, that is, basically using the method of ex post control. This can not meet the requirement of cost and cost information of cement production enterprises in the information development era. In this paper, the author introduces how to carry out dynamic production cost control in cement enterprises in combination with the ERP technology adopted by their own enterprises, and finally realizes "prior planning, in-process control, ex post examination" and "separation of responsibilities". Mutual restraint, data speaking "the new management concept."
【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】：2013
【分類號(hào)】：F275;F426.721

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本文編號(hào)：1845597