某公司成本管理問(wèn)題分析


該論文內(nèi)容全面細(xì)致 獨(dú)一無(wú)二



摘要
　　　　
　　　我國(guó)中小企業(yè)在改革開(kāi)放二十年來(lái)取得了很大的發(fā)展，已經(jīng)成為了國(guó)民經(jīng)濟(jì)發(fā)展的中流砥柱。在競(jìng)爭(zhēng)日趨激烈的市場(chǎng)下，資本籌集與運(yùn)作的成本，新產(chǎn)品研制和開(kāi)發(fā)的成本，以及市場(chǎng)營(yíng)銷的成本及結(jié)構(gòu)等將發(fā)生新的變化，成本規(guī)劃，成本控制，成本戰(zhàn)略等將被賦予新的內(nèi)涵。在中國(guó)加入WTO后，在短短的十幾年間，中國(guó)的制鞋業(yè)已經(jīng)發(fā)展的逐漸強(qiáng)大，中國(guó)儼然已經(jīng)成為了全球最大的制鞋生產(chǎn)國(guó)和出口國(guó)。然而全球化競(jìng)爭(zhēng)日趨激烈，制鞋業(yè)也應(yīng)當(dāng)引進(jìn)新的思維。本文主要采用比較分析法以及理論結(jié)合實(shí)際的分析法對(duì)福建牧林鞋服發(fā)展有限公司的戰(zhàn)略目標(biāo)、計(jì)劃決策以及成本管理問(wèn)題進(jìn)行分析，運(yùn)用目標(biāo)市場(chǎng)戰(zhàn)略理論為該公司提出了相關(guān)建議。
　　　現(xiàn)如今很多產(chǎn)業(yè)為了升級(jí)，為了使產(chǎn)品變得具有個(gè)性化具有附加價(jià)值，很多都會(huì)運(yùn)用ERP軟件系統(tǒng)，尤其是制鞋業(yè)，在很大的程度上可以縮短產(chǎn)品周期，提高企業(yè)競(jìng)爭(zhēng)力。企業(yè)引進(jìn)這種先進(jìn)的軟件系統(tǒng)又很大程度的降低了工人的數(shù)量以及勞動(dòng)的強(qiáng)度，是的流程變得簡(jiǎn)單透明，也使得工藝流程變得標(biāo)準(zhǔn)化，大大節(jié)省了物資的損耗，降低了企業(yè)的成本。
關(guān)鍵詞：制鞋業(yè)；中小企業(yè)；成本管理
　　　
　　　

Abstract

　　SMEs in China in the past two decades of reform and opening up a lot of development has become a mainstay of the national economic development. In the increasingly fierce market competition, capital raising and operating costs, the cost of new product research and development, and marketing costs and the structure will be undergoing new changes, cost planning, cost control, cost strategy will be given new connotations. China's accession to the WTO, in a short period of ten years, China's footwear industry has developed gradually stronger, China seems to have become the world's largest shoe producing and exporting country. However, the increasingly fierce global competition, the footwear should also introduce a new way of thinking. In this paper, comparative analysis of law and theory with practice analysis on the strategic objectives of the Development Co., Ltd. Fujian, animal husbandry, forest shoes, planning decisions and cost management analysis, the use of strategic theory of the target market for the company put forward relevant proposals.   now a lot of industry in order to upgrade, in order to make the product becomes personalized value-added, many will use ERP software systems, especially in the footwear industry, product life cycle can be shortened to a large extent, improve the competitiveness of enterprises. Enterprises to introduce advanced software system after a large extent, reduce the number of workers and labor intensity, the process becomes simple and transparent, and also makes the process becomes standardized, significant savings in the loss of materials, reduce the scale of costs.
Key words: Shoes; Small and medium-sized enterprises; Cost management

目錄

引言···································································1
中小企業(yè)成本管理現(xiàn)狀分析········································2
國(guó)內(nèi)外研究現(xiàn)狀···················································2
中小企業(yè)的界定標(biāo)準(zhǔn)···············································2
    1.2.1 中小企業(yè)的含義···············································3
    1.2.2 我國(guó)中小企業(yè)的經(jīng)濟(jì)發(fā)展特點(diǎn)···································3
  1.3 中小制鞋企業(yè)成本管理問(wèn)題分析·····································4
    1.3.1 成本管理的理論研究落后，內(nèi)容僵化·····························4
    1.3.2 成本管理觀念落后，缺乏市場(chǎng)觀念·······························4
    1.3.3 成本管理方法陳舊·············································5
    1.3.4 成本管理范疇狹隘·············································5
第二章 戰(zhàn)略成本管理在企業(yè)中的應(yīng)用······································6
第三章 某鞋服公司成本管理現(xiàn)狀分析································8
  3.1公司概況·················································8
  3.2成本管理問(wèn)題分析·········································8
    3.2.1 核算方法不正確，核算組織松懈·································9
    3.2.2 成本控制觀念模糊，忽視對(duì)成本效益的分析·······················9
    3.2.3 成本管理范疇過(guò)窄，忽視管理會(huì)計(jì)信息···························10
第四章公司成本管理問(wèn)題的對(duì)策··································11
  4.1企業(yè)產(chǎn)品成本核算方法的選擇········································11
  4.2實(shí)行企業(yè)內(nèi)部控制制度··············································11
  4.3 企業(yè)應(yīng)當(dāng)應(yīng)用ERP軟件實(shí)現(xiàn)物流、資金流、信息流一體化管理···········12
  4.4 合理降低材料耗費(fèi)的成本，增強(qiáng)材料采購(gòu)管理·························12
  4.5 掌握生產(chǎn)鏈的核心環(huán)節(jié)，強(qiáng)化生產(chǎn)線的協(xié)外加工合作···················13
  4.6 發(fā)揮管理會(huì)計(jì)的預(yù)測(cè)以及決策作用，拓展成本管理的范疇···············13
結(jié)束語(yǔ)·································································15
致謝···································································17
參考文獻(xiàn)·······························································18