本文選題：熱力公司 + 成本控制��； 參考：《遼寧工程技術(shù)大學(xué)》2014年碩士論文

【摘要】：城市供熱企業(yè)是近年來按照市場經(jīng)濟(jì)規(guī)律逐漸發(fā)展起來的新型企業(yè),隨著國民經(jīng)濟(jì)的快速發(fā)展,我國的供熱企業(yè)正在以前所未有的速度迅猛發(fā)展。但是,伴隨著供熱所需能源價格不斷攀升和環(huán)保壓力的與日俱增,供熱企業(yè)生產(chǎn)成本大幅度增加,企業(yè)運(yùn)營負(fù)擔(dān)日趨沉重。供熱企業(yè)屬于資金和技術(shù)密集型企業(yè),生產(chǎn)過程的復(fù)雜性使得成本控制工作難度加大。供熱企業(yè)必須充分利用成本控制方法,為企業(yè)的經(jīng)營決策提供及時、可靠的成本信息,為企業(yè)控制成本、提高經(jīng)濟(jì)效益提供有利的支撐。成本控制是企業(yè)管理永恒的主題,成本控制的直接結(jié)果是降低企業(yè)經(jīng)營成本,增加利潤,從而增強(qiáng)企業(yè)核心競爭力,企業(yè)只有不斷加強(qiáng)成本控制,才能提高企業(yè)的市場競爭能力和獲利水平。論文以阜新鴻源熱力公司成本問題為診斷對象,在分析成本控制現(xiàn)狀的基礎(chǔ)上,運(yùn)用國內(nèi)外成本管理理論,發(fā)現(xiàn)存在的問題,提出成本控制的關(guān)鍵點(diǎn),認(rèn)為成本核算不健全、成本考核制度不完善、成本預(yù)算管理不科學(xué)、成本控制項(xiàng)目不全面、生產(chǎn)成本控制手段不足是阜新鴻源熱力公司目前迫切需要解決的問題。并針對存在的問題制定一系列成本控制策略,對該公司的成本進(jìn)行有效控制,從而強(qiáng)化公司的成本競爭優(yōu)勢,進(jìn)一步提高公司的核心競爭力。
[Abstract]:Urban heating enterprise is a new type of enterprise developed in accordance with the law of market economy in recent years. With the rapid development of national economy, heating enterprises in our country are developing at an unprecedented speed. However, with the rising of energy price and the increasing pressure of environmental protection, the production cost of heating enterprises is increasing greatly, and the burden of enterprise operation is becoming more and more heavy. Heating enterprises are capital and technology intensive enterprises. The complexity of production process makes cost control more difficult. Heating enterprises must make full use of cost control methods to provide timely and reliable cost information for business decisions and provide favorable support for enterprises to control costs and improve economic benefits. Cost control is the eternal theme of enterprise management. The direct result of cost control is to reduce the operating cost of the enterprise and increase the profit, thus enhancing the core competitiveness of the enterprise. Only then can the enterprise's market competition ability and profit level be improved. This paper takes the cost problem of Fuxin Hongyuan Thermal Power Company as the diagnostic object, on the basis of analyzing the current situation of cost control, using the theory of cost management at home and abroad, finds out the existing problems, puts forward the key points of cost control, and thinks that the cost accounting is not perfect. It is urgent for Fuxin Hongyuan Thermal Power Company to solve the problems of imperfect cost assessment system, unscientific cost budget management, incomplete cost control project and insufficient means of production cost control. A series of cost control strategies are made to control the cost of the company, so as to strengthen the competitive advantage of the cost and further improve the core competitiveness of the company.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.24;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 盧傳強(qiáng);;有效實(shí)施成本控制之我見[J];經(jīng)濟(jì)問題;2006年11期

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本文編號：1909583