某公司成本管理問題分析


該論文內容全面細致 獨一無二



摘要
　　　　
　　　我國中小企業(yè)在改革開放二十年來取得了很大的發(fā)展，已經成為了國民經濟發(fā)展的中流砥柱。在競爭日趨激烈的市場下，資本籌集與運作的成本，新產品研制和開發(fā)的成本，以及市場營銷的成本及結構等將發(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涵。在中國加入WTO后，在短短的十幾年間，中國的制鞋業(yè)已經發(fā)展的逐漸強大，中國儼然已經成為了全球最大的制鞋生產國和出口國。然而全球化競爭日趨激烈，制鞋業(yè)也應當引進新的思維。本文主要采用比較分析法以及理論結合實際的分析法對福建牧林鞋服發(fā)展有限公司的戰(zhàn)略目標、計劃決策以及成本管理問題進行分析，運用目標市場戰(zhàn)略理論為該公司提出了相關建議。
　　　現如今很多產業(yè)為了升級，為了使產品變得具有個性化具有附加價值，很多都會運用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品周期，提高企業(yè)競爭力。企業(yè)引進這種先進的軟件系統(tǒng)又很大程度的降低了工人的數量以及勞動的強度，是的流程變得簡單透明，也使得工藝流程變得標準化，大大節(jié)省了物資的損耗，降低了企業(yè)的成本。
關鍵詞：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)成本管理現狀分析········································2
國內外研究現狀···················································2
中小企業(yè)的界定標準···············································2
    1.2.1 中小企業(yè)的含義···············································3
    1.2.2 我國中小企業(yè)的經濟發(fā)展特點···································3
  1.3 中小制鞋企業(yè)成本管理問題分析·····································4
    1.3.1 成本管理的理論研究落后，內容僵化·····························4
    1.3.2 成本管理觀念落后，缺乏市場觀念·······························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)中的應用······································6
第三章 某鞋服公司成本管理現狀分析································8
  3.1公司概況·················································8
  3.2成本管理問題分析·········································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，忽視對成本效益的分析·······················9
    3.2.3 成本管理范疇過窄，忽視管理會計信息···························10
第四章公司成本管理問題的對策··································11
  4.1企業(yè)產品成本核算方法的選擇········································11
  4.2實行企業(yè)內部控制制度··············································11
  4.3 企業(yè)應當應用ERP軟件實現物流、資金流、信息流一體化管理···········12
  4.4 合理降低材料耗費的成本，增強材料采購管理·························12
  4.5 掌握生產鏈的核心環(huán)節(jié)，強化生產線的協(xié)外加工合作···················13
  4.6 發(fā)揮管理會計的預測以及決策作用，拓展成本管理的范疇···············13
結束語·································································15
致謝···································································17
參考文獻·······························································18