中國鋁業(yè)xx分公司成本控制問題分析畢業(yè)論文.doc
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中國鋁業(yè)xx分公司成本控制問題分析畢業(yè)論文,中國鋁業(yè)xx分公司成本控制問題分析摘要隨著我國市場經(jīng)濟體系的逐步確立和成功加入wto，企業(yè)將由粗放型經(jīng)營向集約性經(jīng)營轉(zhuǎn)化。在市場經(jīng)濟條件下，價值規(guī)律、供求關(guān)系、競爭機制使成本成為各種抉擇關(guān)系的焦點?？茖W技術(shù)的發(fā)展使新產(chǎn)品不斷涌現(xiàn)，促使勞動生產(chǎn)率提高、生產(chǎn)耗費降低，進而使社會生產(chǎn)在更大規(guī)模上進行。競爭不僅使有利可圖的產(chǎn)品...
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此文檔由會員 白癡學東西 發(fā)布
中國鋁業(yè)xx分公司成本控制問題分析
摘要
隨著我國市場經(jīng)濟體系的逐步確立和成功加入WTO，企業(yè)將由粗放型經(jīng)營向集約性經(jīng)營轉(zhuǎn)化。在市場經(jīng)濟條件下，價值規(guī)律、供求關(guān)系、競爭機制使成本成為各種抉擇關(guān)系的焦點?？茖W技術(shù)的發(fā)展使新產(chǎn)品不斷涌現(xiàn)，促使勞動生產(chǎn)率提高、生產(chǎn)耗費降低，進而使社會生產(chǎn)在更大規(guī)模上進行。競爭不僅使有利可圖的產(chǎn)品生產(chǎn)規(guī)模迅速擴大，也推動著技術(shù)創(chuàng)新和成本降低。為了在競爭中占據(jù)有利位置，企業(yè)需要通過價格調(diào)整等銷售策略來擴大市場份額；為了抵消價格下降所形成的不利影響，企業(yè)需要降低成本，這就迫使企業(yè)將成本控制提上日程。成本與環(huán)境、成本與內(nèi)部因素之間的相互關(guān)系，均決定了企業(yè)在各項管理活動中必須關(guān)注成本日趨激烈的競爭環(huán)境，促使管理人員日益認識到加強內(nèi)部管理的重要性及迫切性。加強成本控制，是企業(yè)加強自身約束，提高效益的一個行之有效的方法。因此，在新的形勢下，建立出一種新型的成本控制機制就顯得越發(fā)的重要。
通過中國鋁業(yè)xx分公司目前的經(jīng)營現(xiàn)狀和所處的地緣優(yōu)勢以及資源優(yōu)勢等，分別從全球金融危機、中國南方特大冰雪災(zāi)害等公司近年來遭遇影響公司人工成本、制造成本和銷售成本幾個方面著手，談?wù)摴酒綍r存在的生產(chǎn)、停工、人力資源和管理流程造成的浪費，以成本控制為理論基礎(chǔ)，采用分析法，結(jié)合當前形勢下xx分公司發(fā)展應(yīng)該重視成本控制的必要性，針對所存在的問題進行分析并提出相應(yīng)的對策，以促進xx分公司健康與穩(wěn)定的發(fā)展。
關(guān)鍵詞 控制成本 成本
Abstract
As China's market economy has gradually established and successful accession to WTO, enterprises will be an extensive operation to intensive operation of transformation. Under market economy conditions, the law of value, supply and demand, competition costs become the focus of the relationship between the various choices. Development of science and technology so that new products are emerging to improve labor productivity, lower production cost and thus make it a more large-scale social production on. Competition not only profitable rapid expansion of production scale, but also to promote the technological innovation and cost reduction. In order to occupy an advantageous position in competition, enterprises need to adopt marketing strategies such as price adjustments to expand market share; in order to offset lower prices resulting from the adverse effects, enterprises need to reduce costs, which will force enterprises to cost control on the agenda. Costs and the environment, the cost of internal factors and the interrelationship between all the decision of the management activities of enterprises must be concerned about the cost of increased competition in an environment in which management is increasingly recognized that strengthening the internal management of the importance and urgency. Effective cost control, is bound to strengthen their own to improve the efficiency of a well-established methods. Therefore, in the new situation, the establishment of a new cost-control mechanisms becomes increasingly important.
Chalco Guizhou Branch, through the operation of the current status and position of the geographic advantage and resource advantages, respectively, from the global financial crisis, the snow disaster in southern China and other large companies in recent years the company experienced the impact of labor costs, manufacturing costs and cost of sales of several aspects, there is usually talk about the company's production, lay-off, human resources and management processes of the waste caused to the theoretical basis for cost control, using analysis method, combined with the current situation should attach importance to the development of the Guizhou branch of the need for cost control, for The analysis of the problems and propose measures to promote the Guizhou branch of the healthy and steady development.
Keywords： Control the cost Cost
目 錄
1.緒論
1.1研究背景
1.2國內(nèi)外研究現(xiàn)狀
1.2.1國內(nèi)研究現(xiàn)狀
1.2.2國外研究現(xiàn)狀
1.3論文寫作的目的意義及方法
1.3.1論文寫作目的
1.3.1論文寫作意義
2. 關(guān)于成本控制的相關(guān)理論概述
2.1成本控制的概念
2.2成本控制的內(nèi)容
2.2.1成本控制按成本形成過程的劃分
2.2.2成本控制按成本費用的構(gòu)成劃分
2.3成本控制的基本工作
2.3.1定額制定
2.3.2標準化工作
2.3.3制度建設(shè)
2.4成本控制的目標
2.5成本控制的基本程序和方法
2.5.1制訂成本標準
2.5.2監(jiān)督成本的形成
2.5.3及時糾正偏差
3．公司成本控制存在的問題原因及分析
3.1中國鋁業(yè)xx分公司簡介
3.2人工成本方面存在的問題
3.3制造費用方面存在的問題
3.4銷售方面存在的問題
5．關(guān)于公司成本控制分析
5.1公司基本成本構(gòu)成
5.1.1氧化鋁成本
5.1.2電費成本
5.1.3陽極碳塊（陽極糊）成本
5.2鋁錠生產(chǎn)成本構(gòu)成中物質(zhì)資料價格變化情況分析
5.2.1 氧化鋁的價格變化情況分析
5.2.2電費成本變動情況分析
5.2.3陽極碳塊成本變化分析
5.3管理過程中造成的控制成本分析
6.公司成本控制對策
6.1企業(yè)應(yīng)該重視成本控制方面存在的潛在問題
6.2企業(yè)需要不斷提高應(yīng)對多元化市場經(jīng)濟的能力
6.3企業(yè)需要加強基本成本控制
7．總結(jié)
致謝
參考文獻
摘要
隨著我國市場經(jīng)濟體系的逐步確立和成功加入WTO，企業(yè)將由粗放型經(jīng)營向集約性經(jīng)營轉(zhuǎn)化。在市場經(jīng)濟條件下，價值規(guī)律、供求關(guān)系、競爭機制使成本成為各種抉擇關(guān)系的焦點?？茖W技術(shù)的發(fā)展使新產(chǎn)品不斷涌現(xiàn)，促使勞動生產(chǎn)率提高、生產(chǎn)耗費降低，進而使社會生產(chǎn)在更大規(guī)模上進行。競爭不僅使有利可圖的產(chǎn)品生產(chǎn)規(guī)模迅速擴大，也推動著技術(shù)創(chuàng)新和成本降低。為了在競爭中占據(jù)有利位置，企業(yè)需要通過價格調(diào)整等銷售策略來擴大市場份額；為了抵消價格下降所形成的不利影響，企業(yè)需要降低成本，這就迫使企業(yè)將成本控制提上日程。成本與環(huán)境、成本與內(nèi)部因素之間的相互關(guān)系，均決定了企業(yè)在各項管理活動中必須關(guān)注成本日趨激烈的競爭環(huán)境，促使管理人員日益認識到加強內(nèi)部管理的重要性及迫切性。加強成本控制，是企業(yè)加強自身約束，提高效益的一個行之有效的方法。因此，在新的形勢下，建立出一種新型的成本控制機制就顯得越發(fā)的重要。
通過中國鋁業(yè)xx分公司目前的經(jīng)營現(xiàn)狀和所處的地緣優(yōu)勢以及資源優(yōu)勢等，分別從全球金融危機、中國南方特大冰雪災(zāi)害等公司近年來遭遇影響公司人工成本、制造成本和銷售成本幾個方面著手，談?wù)摴酒綍r存在的生產(chǎn)、停工、人力資源和管理流程造成的浪費，以成本控制為理論基礎(chǔ)，采用分析法，結(jié)合當前形勢下xx分公司發(fā)展應(yīng)該重視成本控制的必要性，針對所存在的問題進行分析并提出相應(yīng)的對策，以促進xx分公司健康與穩(wěn)定的發(fā)展。
關(guān)鍵詞 控制成本 成本
Abstract
As China's market economy has gradually established and successful accession to WTO, enterprises will be an extensive operation to intensive operation of transformation. Under market economy conditions, the law of value, supply and demand, competition costs become the focus of the relationship between the various choices. Development of science and technology so that new products are emerging to improve labor productivity, lower production cost and thus make it a more large-scale social production on. Competition not only profitable rapid expansion of production scale, but also to promote the technological innovation and cost reduction. In order to occupy an advantageous position in competition, enterprises need to adopt marketing strategies such as price adjustments to expand market share; in order to offset lower prices resulting from the adverse effects, enterprises need to reduce costs, which will force enterprises to cost control on the agenda. Costs and the environment, the cost of internal factors and the interrelationship between all the decision of the management activities of enterprises must be concerned about the cost of increased competition in an environment in which management is increasingly recognized that strengthening the internal management of the importance and urgency. Effective cost control, is bound to strengthen their own to improve the efficiency of a well-established methods. Therefore, in the new situation, the establishment of a new cost-control mechanisms becomes increasingly important.
Chalco Guizhou Branch, through the operation of the current status and position of the geographic advantage and resource advantages, respectively, from the global financial crisis, the snow disaster in southern China and other large companies in recent years the company experienced the impact of labor costs, manufacturing costs and cost of sales of several aspects, there is usually talk about the company's production, lay-off, human resources and management processes of the waste caused to the theoretical basis for cost control, using analysis method, combined with the current situation should attach importance to the development of the Guizhou branch of the need for cost control, for The analysis of the problems and propose measures to promote the Guizhou branch of the healthy and steady development.
Keywords： Control the cost Cost
目 錄
1.緒論
1.1研究背景
1.2國內(nèi)外研究現(xiàn)狀
1.2.1國內(nèi)研究現(xiàn)狀
1.2.2國外研究現(xiàn)狀
1.3論文寫作的目的意義及方法
1.3.1論文寫作目的
1.3.1論文寫作意義
2. 關(guān)于成本控制的相關(guān)理論概述
2.1成本控制的概念
2.2成本控制的內(nèi)容
2.2.1成本控制按成本形成過程的劃分
2.2.2成本控制按成本費用的構(gòu)成劃分
2.3成本控制的基本工作
2.3.1定額制定
2.3.2標準化工作
2.3.3制度建設(shè)
2.4成本控制的目標
2.5成本控制的基本程序和方法
2.5.1制訂成本標準
2.5.2監(jiān)督成本的形成
2.5.3及時糾正偏差
3．公司成本控制存在的問題原因及分析
3.1中國鋁業(yè)xx分公司簡介
3.2人工成本方面存在的問題
3.3制造費用方面存在的問題
3.4銷售方面存在的問題
5．關(guān)于公司成本控制分析
5.1公司基本成本構(gòu)成
5.1.1氧化鋁成本
5.1.2電費成本
5.1.3陽極碳塊（陽極糊）成本
5.2鋁錠生產(chǎn)成本構(gòu)成中物質(zhì)資料價格變化情況分析
5.2.1 氧化鋁的價格變化情況分析
5.2.2電費成本變動情況分析
5.2.3陽極碳塊成本變化分析
5.3管理過程中造成的控制成本分析
6.公司成本控制對策
6.1企業(yè)應(yīng)該重視成本控制方面存在的潛在問題
6.2企業(yè)需要不斷提高應(yīng)對多元化市場經(jīng)濟的能力
6.3企業(yè)需要加強基本成本控制
7．總結(jié)
致謝
參考文獻
