邁德公司馬鈴薯全粉生產(chǎn)成本控制研究
發(fā)布時間：2019-05-09 03:29
【摘要】：生產(chǎn)成本對企業(yè)的生存和發(fā)展有著重要的作用，企業(yè)的生產(chǎn)成本決定了企業(yè)的利潤，通過控制企業(yè)生產(chǎn)成本，讓企業(yè)得到更好的利潤回報，促使企業(yè)的發(fā)展和成長。企業(yè)要生存、發(fā)展，必須采取各種措施控制產(chǎn)品成本，生產(chǎn)經(jīng)營中必須要憑借低于競爭對手的生產(chǎn)成本，以確保在競爭中立于不敗之地。 邁德食品有限公司是加拿大邁德食品集團的全資子公司，于2004年8月在中國成立。邁德公司主要生產(chǎn)各種薯類制品。2010年，為了擴展公司的經(jīng)營范圍，提高企業(yè)利潤，邁德食品有限公司投資興建了馬鈴薯全粉生產(chǎn)線，投產(chǎn)當年即實現(xiàn)利潤700萬元。然而過去兩年邁德公司馬鈴薯全粉生產(chǎn)成本控制方面出現(xiàn)了問題，馬鈴薯全粉利潤出現(xiàn)連續(xù)下滑。如何處理好馬鈴薯全粉生產(chǎn)的采購、生產(chǎn)、銷售等環(huán)節(jié)的成本控制已是邁德公司的當務(wù)之急。要實現(xiàn)扭轉(zhuǎn)利潤下滑的局面，實現(xiàn)利潤最大化的目標，邁德食品有限公司就必須充分使用先進的成本控制理念和方法，有針對性地提出邁德公司馬鈴薯全粉生產(chǎn)成本控制實施方案，使整個馬鈴薯全粉生產(chǎn)各環(huán)節(jié)協(xié)調(diào)、健康地發(fā)展，為全面提高邁德公司成本控制水平，實現(xiàn)企業(yè)發(fā)展戰(zhàn)略提供有力的支持和保障。 本文緊密結(jié)合邁德食品有限公司生產(chǎn)實踐，對馬鈴薯全粉生產(chǎn)成本進行深入剖析，充分利用先進的成本控制理念和方法，努力控制企業(yè)馬鈴薯全粉生產(chǎn)成本以追求公司最佳經(jīng)濟效益。 本文闡述了邁德食品有限公司馬鈴薯全粉生產(chǎn)的組織機構(gòu)、生產(chǎn)工藝流程和生產(chǎn)成本構(gòu)成要素，分析了邁德食品有限公司馬鈴薯全粉生產(chǎn)成本控制現(xiàn)狀，論述了邁德食品有限公司在原料采購、產(chǎn)品運輸、企業(yè)勞動生產(chǎn)率、產(chǎn)品質(zhì)量控制以及生產(chǎn)使用耗材的管理等環(huán)節(jié)中存在的問題。本文根據(jù)邁德食品有限公司自身生產(chǎn)特點以及其產(chǎn)品的成本結(jié)構(gòu)特點，運用成本控制先進理念和方法，提出了馬鈴薯全粉生產(chǎn)成本控制方案設(shè)計的原則和核心內(nèi)容。本文結(jié)合邁德食品有限公司馬鈴薯全粉生產(chǎn)實際，論述了馬鈴薯全粉生產(chǎn)成本控制的價值鏈理論，，提出了邁德公司馬鈴薯全粉的原材料采購、生產(chǎn)、銷售等環(huán)節(jié)的成本控制方法，制定了組織保障、制度保障、文化保障等方面的具體措施，促使企業(yè)創(chuàng)造有利于開展成本控制工作的氛圍和環(huán)境，為邁德食品有限公司實現(xiàn)成本控制水平提升，提高企業(yè)競爭力奠定基礎(chǔ)。
[Abstract]:The production cost plays an important role in the survival and development of the enterprise. The production cost of the enterprise determines the profit of the enterprise. By controlling the production cost of the enterprise, the enterprise can get a better profit return and promote the development and growth of the enterprise. In order to survive and develop, enterprises must take various measures to control the cost of products, and must rely on the production cost lower than their competitors in production and management in order to ensure an invincible position in the competition. Meade Foods Co., Ltd., a wholly-owned subsidiary of Med Foods Canada, was established in China in August 2004. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line in order to expand the scope of the company's business and improve the profits of the enterprise. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line, and realized a profit of 7 million yuan in 2010. Over the past two years, however, there has been a problem with the cost control of Med's potato flour production, and profit from potato flour has declined continuously. How to deal with the purchase, production, sales and other links of potato powder production cost control has become the top priority of Meade Company. In order to reverse the decline of profits and realize the goal of maximizing profits, Meade Food Co., Ltd. must make full use of advanced cost control concepts and methods. In order to raise the cost control level of Meade Company's potato powder production in an all-round way, this paper puts forward the implementation plan of controlling the cost of the whole potato powder production in order to make the whole potato flour production link coordinate and develop healthily. The realization enterprise development strategy provides the strong support and the safeguard. Based on the production practice of Meade Food Co., Ltd., this paper makes a deep analysis of the production cost of potato flour, and makes full use of the advanced cost control ideas and methods. Try hard to control the production cost of potato powder in order to pursue the best economic benefit of the company. This paper describes the organization, production process and production cost components of potato flour production in Meide Food Co., Ltd., and analyzes the present situation of potato powder production cost control in Meide Food Co., Ltd. This paper discusses the problems existing in raw material procurement, product transportation, enterprise labor productivity, product quality control and the management of consumables in production and use of Meade Food Co., Ltd. According to the production characteristics of Meade Food Co., Ltd and the cost structure characteristics of its products, this paper puts forward the principle and core content of the cost control scheme design of potato powder production by using the advanced idea and method of cost control. Based on the practice of potato flour production in Meide Food Co., Ltd., this paper discusses the value chain theory of potato whole flour production cost control, and puts forward the raw material purchase and production of whole potato powder in Meide Company. The cost control methods of sales and other links have formulated specific measures in the aspects of organizational security, institutional security and cultural security, so as to promote enterprises to create an atmosphere and environment conducive to the development of cost control work. For Meade Food Co., Ltd. to achieve cost control level improvement, improve the competitiveness of enterprises lay the foundation.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3;F416.82
本文編號：2472437
[Abstract]:The production cost plays an important role in the survival and development of the enterprise. The production cost of the enterprise determines the profit of the enterprise. By controlling the production cost of the enterprise, the enterprise can get a better profit return and promote the development and growth of the enterprise. In order to survive and develop, enterprises must take various measures to control the cost of products, and must rely on the production cost lower than their competitors in production and management in order to ensure an invincible position in the competition. Meade Foods Co., Ltd., a wholly-owned subsidiary of Med Foods Canada, was established in China in August 2004. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line in order to expand the scope of the company's business and improve the profits of the enterprise. In 2010, Meade Foods Co., Ltd. invested in the construction of potato powder production line, and realized a profit of 7 million yuan in 2010. Over the past two years, however, there has been a problem with the cost control of Med's potato flour production, and profit from potato flour has declined continuously. How to deal with the purchase, production, sales and other links of potato powder production cost control has become the top priority of Meade Company. In order to reverse the decline of profits and realize the goal of maximizing profits, Meade Food Co., Ltd. must make full use of advanced cost control concepts and methods. In order to raise the cost control level of Meade Company's potato powder production in an all-round way, this paper puts forward the implementation plan of controlling the cost of the whole potato powder production in order to make the whole potato flour production link coordinate and develop healthily. The realization enterprise development strategy provides the strong support and the safeguard. Based on the production practice of Meade Food Co., Ltd., this paper makes a deep analysis of the production cost of potato flour, and makes full use of the advanced cost control ideas and methods. Try hard to control the production cost of potato powder in order to pursue the best economic benefit of the company. This paper describes the organization, production process and production cost components of potato flour production in Meide Food Co., Ltd., and analyzes the present situation of potato powder production cost control in Meide Food Co., Ltd. This paper discusses the problems existing in raw material procurement, product transportation, enterprise labor productivity, product quality control and the management of consumables in production and use of Meade Food Co., Ltd. According to the production characteristics of Meade Food Co., Ltd and the cost structure characteristics of its products, this paper puts forward the principle and core content of the cost control scheme design of potato powder production by using the advanced idea and method of cost control. Based on the practice of potato flour production in Meide Food Co., Ltd., this paper discusses the value chain theory of potato whole flour production cost control, and puts forward the raw material purchase and production of whole potato powder in Meide Company. The cost control methods of sales and other links have formulated specific measures in the aspects of organizational security, institutional security and cultural security, so as to promote enterprises to create an atmosphere and environment conducive to the development of cost control work. For Meade Food Co., Ltd. to achieve cost control level improvement, improve the competitiveness of enterprises lay the foundation.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3;F416.82
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相關(guān)期刊論文 前2條
1 瞿啟發(fā);小企業(yè)的生產(chǎn)成本控制[J];企業(yè)改革與管理;2005年11期
2 龍承春;;小型制造企業(yè)發(fā)展之關(guān)鍵——成本控制與技術(shù)創(chuàng)新[J];現(xiàn)代商業(yè);2009年06期
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