毕业论文-企业生产成本控制中存在的问题研究.doc

企业生产成本控制中存在的问题研究 摘 要 在当今社会企业的生存已经相当困难了，而国际的经济环境等的不断变化、地球村的逐渐逼近，以及市场一体化的即将到来，都将给我们的生产企业带来更加严峻的竞争和压力，怎样才能在这样严酷的市场环境中获得一定的成果，取得一定的利润，使企业能够继续生存下去？存在于当今时代的企业不再是只和自己国家的企业在竞争，只受自己国家经济的影响。现在不同行业的经济发展都是息息相关的，正所谓是“牵一发而动全身”。要想在这样的世界中生存，企业已经意识到对成本进行控制已经是势在必行，只有将成本控制在一定的范围内，才能在当今市场中获得利润。虽然许多企业都已意识到问题的所在，但具体实施过程中，还是在不同程度上存在着各种问题，需要进一步改进。在本人实习的某水产品公司中，在实习期间通过对企业产品生产过程的了解，管理人员的管理程序的执行过程的亲身实践，发现了该公司生产成本控制程序中存在着例如，采购时对市场不够了解，导致采购的原料失败，或者是辅助材料采购的不够及时，使生产或管理工作遭到延误。以及在领料方面管理的欠缺、市场观念的缺乏、成本控制目标的制定不够科学合理、缺乏全面长远意识等方面都存在不同程度的问题。 实践告诉我们成本控制在企业的整个流程中起着至关重要的作用，降本增效是企业的宗旨。企业生产成本控制应当包括从原料采购到最后销售的整个过程。目前，工业企业生产成本还存在着各种问题，我们应该建立相应的成本控制机制、加强材料成本领用控制、提高劳动生产率和设备利用率、注重企业指数管理工作，以此来促进成本控制的有效实施，促进企业健康协调发展，使企业能够当今社会生存并取得发展。 PAGE II 关键词：生产成本控制；存在的缺陷；方案不断改进 Abstract Business survival in today's society has been quite difficult, the changing international economic environment and the global village gradually approaching, as well as the upcoming of market integration, will give our producers to bring more severe competition and pressure. How can we get in such a harsh market environment to get some achievements, made some profit and enabling enterprises to survive in such world. Businesses exist in the modern era and are no longer just competing business in their own country, not only affected by their country's economy. Economic develop in different sectors are now closely linked, as the saying is, "indeed affect the whole body." To survive in such a world, companies have realized cost control is the imperative, only the costs within a certain range in order to make a profit in today's market. While many companies have realized the problem, but the specific implementation process, various problems still exist in varying degrees, the need for further improvement. In a seafood company in my internship, internship through the enterprise during the production process of understanding, hands-on management of the implementation process of the management of the program, found that the company's pro