本文選題：預(yù)焙陽極 + 成本��； 參考：《寧夏大學(xué)》2013年碩士論文

【摘要】：成本控制已逐步成為現(xiàn)代企業(yè)管理的核心,每個公司的發(fā)展都將依賴良好的內(nèi)部管理,良好的企業(yè)成本管理是公司發(fā)展的基本條件,也是一個成熟公司的標(biāo)志。在現(xiàn)代企業(yè)制度的實踐中,將必須注重在新的管理體制和運行機制下,以明確的業(yè)務(wù)增長計劃以及降低生產(chǎn)成本措施來提升公司的價值和利潤。 本文針對目前電解鋁行業(yè)進入到了邊際效益時代,很多企業(yè)電解鋁的成本都高于鋁的市場價格,只有控制好生產(chǎn)成本,爭取盈利,才能更好的提升公司的價值和利潤。本文對國內(nèi)外鋁用預(yù)焙陽極成本的現(xiàn)狀進行闡述,闡述了所涉及的相關(guān)理論概述與分析方法,重點分析了寧夏能源青銅峽鋁業(yè)分公司預(yù)焙陽極成本控制現(xiàn)狀與對策研究,對國內(nèi)外企業(yè)成本控制應(yīng)用現(xiàn)狀進行闡述,根據(jù)所學(xué)MBA理論,結(jié)合國內(nèi)外研究成果,建立管理框架,分析企業(yè)經(jīng)濟規(guī)律,解決企業(yè)實際問題,建立與健全成本控制體系。通過“強化管理、挖潛增效,實施全員目標(biāo)成本管理”,解決公司預(yù)焙陽極生產(chǎn)成本高、控制體系不完善、未有效實施成本控制的現(xiàn)狀。同時,通過研究的實施,進一步規(guī)范了成本管理,提高了全員成本管理意識,有效地降低了企業(yè)運營成本,為企業(yè)創(chuàng)造了效益,對企業(yè)管理起到一定的示范作用。
[Abstract]:Cost control has gradually become the core of modern enterprise management, each company's development will rely on good internal management, good enterprise cost management is the basic condition of the development of the company, is also the symbol of a mature company. In the practice of modern enterprise system, we must pay attention to promoting the value and profit of the company with clear business growth plan and measures to reduce production cost under the new management system and operation mechanism. This article aims at the current electrolytic aluminum industry has entered the marginal benefit era, many enterprises electrolytic aluminum cost is higher than the aluminum market price, only controls the production cost, strives for the profit, can enhance the company's value and the profit better. In this paper, the current situation of the cost of prebaked anode for aluminum at home and abroad is expounded, the related theories and analysis methods are expounded, and the current situation and countermeasures of cost control of pre-baked anode in Ningxia Energy Qingtongxia Aluminium Company are analyzed emphatically. The application status of cost control in enterprises at home and abroad is expounded. According to the MBA theory and the research results at home and abroad, the management framework is established, the economic laws of enterprises are analyzed, the practical problems of enterprises are solved, and the cost control system is established and perfected. Through "strengthening management, tapping potential and increasing efficiency, implementing full staff target cost management", the present situation of high production cost, imperfect control system and ineffective implementation of cost control of prebaked anode in our company is solved. At the same time, through the implementation of the study, the cost management is further standardized, the awareness of cost management of the whole staff is improved, the operating cost of the enterprise is effectively reduced, the benefit is created for the enterprise, and it plays a certain role in demonstrating the enterprise management.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.3

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本文編號：1925256