本文選題：動能公司 + 生產(chǎn)成本　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：近年來，在企業(yè)運營中，生產(chǎn)成本提高了許多，并且人工成本也呈現(xiàn)逐年上升的趨勢。隨著時代不斷進步，社會不斷發(fā)展，這種現(xiàn)象將會不斷持續(xù)下去，假如企業(yè)沒有相應(yīng)的管理手段的話，那么在國際市場上競爭，特別是與當前一些發(fā)展中國家企業(yè)進行競爭時，我國的企業(yè)將不會再擁有人力資源低廉的優(yōu)勢存在。動能公司處于經(jīng)濟速發(fā)展階段，動能公司規(guī)模擴展迅速，動能公司更加注重產(chǎn)品的質(zhì)量與速度，以交貨期為核心，并不太注重產(chǎn)品的生產(chǎn)成本控制，動能公司內(nèi)部的生產(chǎn)成本控制機制沒有得到發(fā)展，生產(chǎn)成本控制管理相對粗獷。這些問題，制約著動能公司快速健康的發(fā)展，動能公司管理者開始意識到必須改變現(xiàn)有的成本控制管理模式，加強對生產(chǎn)成本的精細化控制，才可以在激烈的市場競爭中處于不敗之地。 本文結(jié)合運用會計學(xué)、成本會計、財務(wù)管理、經(jīng)濟學(xué)、人力資源管理理論等知識，采取理論研究、問卷調(diào)查、實證研究、比較分析等方法，首先對動能公司生產(chǎn)成本控制現(xiàn)狀進行了深入分析，發(fā)現(xiàn)其存在一些問題，生產(chǎn)成本控制認識不夠，成本管理觀念落后；生產(chǎn)成本管理方法與手段滯后；生產(chǎn)成本管理缺乏戰(zhàn)略性；生產(chǎn)成本控制制度不完善。其次，為更好控制動能體育用品有限公司生產(chǎn)成本，設(shè)計了原材料采購成本控制方案、人力費用控制方案、生產(chǎn)運作過程成本控制方案，最后，提出動能體育用品有限公司生產(chǎn)成本控制方案實施的保障措施，更新經(jīng)營觀念；公司組織保障；公司制度體系保障；公司人力資源保障。 論文通過對湖北動能體育用品有限公司生產(chǎn)成本控制的研究，將先進的生產(chǎn)成本控制方法融會運用到湖北動能體育用品有限公司生產(chǎn)成本的控制中，，必將為湖北動能體育用品有限公司生產(chǎn)成本控制提供有益的借鑒。
[Abstract]:In recent years, the production cost has increased a lot in the enterprise operation, and the labor cost has been rising year by year. With the continuous progress of the times and the continuous development of society, this phenomenon will continue continuously. If the enterprises do not have the corresponding management means, then they will compete in the international market, especially when they are competing with some enterprises in the developing countries. Chinese enterprises will no longer have the advantage of low-cost human resources. The kinetic energy company is in the stage of rapid economic development, and the kinetic energy company is expanding rapidly. The kinetic energy company pays more attention to the quality and speed of the product, taking the delivery date as the core, and does not pay much attention to the production cost control of the product. The internal production cost control mechanism has not been developed, and the production cost control management is relatively rough. These problems restrict the rapid and healthy development of kinetic energy company. The managers of kinetic energy company begin to realize that it is necessary to change the existing cost control management mode and strengthen the fine control of production cost. In order to be in the fierce market competition in an invincible position. This paper combines the knowledge of accounting, cost accounting, financial management, economics, human resource management and so on, and adopts the methods of theoretical research, questionnaire investigation, empirical research, comparative analysis, etc. Firstly, the paper analyzes the current situation of production cost control in Kinetic Energy Company, and finds that there are some problems in the control of production cost, such as insufficient understanding of production cost control, backward concept of cost management, lagging behind of methods and means of production cost management. The production cost management lacks the strategy; the production cost control system is not perfect. Secondly, in order to better control the production cost of Ke Ke Sports goods Co., Ltd., the paper designs the raw material purchase cost control scheme, the manpower cost control plan, the production operation process cost control plan, finally, This paper puts forward the guarantee measures for the implementation of the production cost control scheme in Ke Ke Sports goods Co., Ltd., the renewal of the management concept, the company organization guarantee, the company system guarantee, the company human resources guarantee. Through the research on the production cost control of Hubei Ke Ke Sports goods Co., Ltd, the advanced production cost control method is applied to the production cost control of Hubei Ke Ke Sports goods Co., Ltd. It will provide beneficial reference for Hubei Ke Ke Sports goods Co., Ltd.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.86

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