成本控制存在的问题及对策论文.docVIP

本科生毕业论文 郑州六和成本控制存在的问题及对策 姓　　名 　　号 专　　业 指导教师 摘 要 随着我国经济体制改革的不断深化，企业面临的经济环境发生了巨大变化。企业产品明显表现同质化，市场竞争压力巨大。成本控制作为企业管理控制的一个环节日趋显现出了重要的作用。企业成本的控制和改善成为企业管理当局的永恒目标。随着饲料行业竞争日趋加剧，中小饲料加工企业普遍面临不断降低成本，提高竞争能力的压力。郑州六和虽然目前在饲料行业当中，管理较为先进，成本控制也有一些方法，但是由于饲料行业的竞争越来越激烈，目前的成本控制水平仍然难以满足企业竞争导致的不断降低成本的要求。本文通过对郑州六和成本控制现状的分析发现公司在成本控制方面存在淡季人力成本浪费严重、参观学习效率低下、成本控制缺乏战略观念等问题，总结得出了公司应通过量化及考核机制降低淡季人力成本、提高员工成本节约意识、树立成本效益观加强成本控制的建议和结论。 关键词：成本控制；饲料加工；量化考核机制 Abstract As Chinas economic system reform unceasing deepening, the economic environment that enterprises are facing has changed enormously. Enterprises products have being homogeneity, so, market competition players are obviously more competitive. Being a component of management, cost control has developed into an issue which will preoccupy its company for much of the management control links. Enterprise cost control and improve are the enterprise management permanent goals from this time. Small-sized feed processing enterprises face more competitor,ever reduce costs pressure, and the short ability to improve, followed with the increasingly competition. Zhengzhou Liuhe Co.,Ltd has done pretty well on their endowments,such as the efficient management and cost control, however,even not quite as well as its past at today. For when we given to the increasing fierce feed industry competition, the level of its cost control will continue to be a Herculean task. Based on comprehensive research perspective,the status of the Zhengzhou Liuhe Co.,Ltd are serious,such as the severe cost wasting during the human cost off-season,low study efficiency and the lack of strategic concept,specific for the above are the following three parts:establish the comprehensive quantitative evaluation system to reduce the human cost off-season, improve employee of saving consciousness, and setting up the cost benefit to enhance cost control. Key words：cost control；feed processing；the comprehensive quantitative evaluation system 引 言 1 一、相关文献综述 1 （一）国