中國(guó)鋁業(yè)xx分公司成本控制問(wèn)題分析

摘要

隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體系的逐步確立和成功加入WTO，企業(yè)將由粗放型經(jīng)營(yíng)向集約性經(jīng)營(yíng)轉(zhuǎn)化。在市場(chǎng)經(jīng)濟(jì)條件下，價(jià)值規(guī)律、供求關(guān)系、競(jìng)爭(zhēng)機(jī)制使成本成為各種抉擇關(guān)系的焦點(diǎn)?？茖W(xué)技術(shù)的發(fā)展使新產(chǎn)品不斷涌現(xiàn)，促使勞動(dòng)生產(chǎn)率提高、生產(chǎn)耗費(fèi)降低，進(jìn)而使社會(huì)生產(chǎn)在更大規(guī)模上進(jìn)行。競(jìng)爭(zhēng)不僅使有利可圖的產(chǎn)品生產(chǎn)規(guī)模迅速擴(kuò)大，也推動(dòng)著技術(shù)創(chuàng)新和成本降低。為了在競(jìng)爭(zhēng)中占據(jù)有利位置，企業(yè)需要通過(guò)價(jià)格調(diào)整等銷售策略來(lái)擴(kuò)大市場(chǎng)份額；為了抵消價(jià)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(xiàng)管理活動(dòng)中必須關(guān)注成本日趨激烈的競(jìng)爭(zhēng)環(huán)境，促使管理人員日益認(rèn)識(shí)到加強(qiáng)內(nèi)部管理的重要性及迫切性。加強(qiáng)成本控制，是企業(yè)加強(qiáng)自身約束，提高效益的一個(gè)行之有效的方法。因此，在新的形勢(shì)下，建立出一種新型的成本控制機(jī)制就顯得越發(fā)的重要。
通過(guò)中國(guó)鋁業(yè)xx分公司目前的經(jīng)營(yíng)現(xiàn)狀和所處的地緣優(yōu)勢(shì)以及資源優(yōu)勢(shì)等，分別從全球金融危機(jī)、中國(guó)南方特大冰雪災(zāi)害等公司近年來(lái)遭遇影響公司人工成本、制造成本和銷售成本幾個(gè)方面著手，談?wù)摴酒綍r(shí)存在的生產(chǎn)、停工、人力資源和管理流程造成的浪費(fèi)，以成本控制為理論基礎(chǔ)，采用分析法，結(jié)合當(dāng)前形勢(shì)下xx分公司發(fā)展應(yīng)該重視成本控制的必要性，針對(duì)所存在的問(wèn)題進(jìn)行分析并提出相應(yīng)的對(duì)策，以促進(jìn)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(guó)內(nèi)外研究現(xiàn)狀
1.2.1國(guó)內(nèi)研究現(xiàn)狀
1.2.2國(guó)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(guò)程的劃分
2.2.2成本控制按成本費(fèi)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(biāo)準(zhǔn)化工作
2.3.3制度建設(shè)
2.4成本控制的目標(biāo)
2.5成本控制的基本程序和方法
2.5.1制訂成本標(biāo)準(zhǔn)
2.5.2監(jiān)督成本的形成
2.5.3及時(shí)糾正偏差
3．公司成本控制存在的問(wèn)題原因及分析
3.1中國(guó)鋁業(yè)xx分公司簡(jiǎn)介
3.2人工成本方面存在的問(wèn)題
3.3制造費(fèi)用方面存在的問(wèn)題
3.4銷售方面存在的問(wèn)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(fèi)成本
5.1.3陽(yáng)極碳?jí)K（陽(yáng)極糊）成本
5.2鋁錠生產(chǎn)成本構(gòu)成中物質(zhì)資料價(jià)格變化情況分析
5.2.1 氧化鋁的價(jià)格變化情況分析
5.2.2電費(fèi)成本變動(dòng)情況分析
5.2.3陽(yáng)極碳?jí)K成本變化分析

5.3管理過(guò)程中造成的控制成本分析
6.公司成本控制對(duì)策
6.1企業(yè)應(yīng)該重視成本控制方面存在的潛在問(wèn)題
6.2企業(yè)需要不斷提高應(yīng)對(duì)多元化市場(chǎng)經(jīng)濟(jì)的能力
6.3企業(yè)需要加強(qiáng)基本成本控制
7．總結(jié)
致謝
參考文獻(xiàn)