摘 要

　　　所謂成本控制就是以成本作為控制的手段，，它通過制定企業(yè)成本總水平指標(biāo)值、可比產(chǎn)品成本降低率以及成本中心控制成本的責(zé)任等，使其達(dá)到對(duì)經(jīng)濟(jì)活動(dòng)實(shí)施有效控制的目的一系列管理活動(dòng)與過程，是一個(gè)企業(yè)降低成本、提高經(jīng)濟(jì)效益的重要手段，是現(xiàn)代成本管理的核心，是加強(qiáng)乳制品企業(yè)整個(gè)經(jīng)濟(jì)控制的重要基礎(chǔ)?？茖W(xué)的組織人員實(shí)施有效地成本控制，可以促使一個(gè)企業(yè)改善經(jīng)營(yíng)和管理，轉(zhuǎn)變經(jīng)營(yíng)企業(yè)的經(jīng)營(yíng)機(jī)制，全面提升企業(yè)整體素質(zhì)，使企業(yè)在一個(gè)龐大的市場(chǎng)競(jìng)爭(zhēng)的環(huán)境下發(fā)展、生存、成長(zhǎng)、強(qiáng)大。

　　　黑龍江乳業(yè)集團(tuán)是一家在乳制品企業(yè)中較為強(qiáng)大的企業(yè)，最近幾年，隨著時(shí)間的增長(zhǎng)，原材料、務(wù)工費(fèi)已經(jīng)人力物力的不斷上漲，企業(yè)的經(jīng)營(yíng)成本逐年上升，一個(gè)企業(yè)成本控制已成為決定企業(yè)利潤(rùn)的關(guān)鍵問題，本文從收集奶、運(yùn)輸奶、倉(cāng)儲(chǔ)奶、生產(chǎn)奶制品幾個(gè)環(huán)節(jié)對(duì)黑龍江乳制品成本控制現(xiàn)狀以及企業(yè)存在的所有問題進(jìn)行分析，進(jìn)而提出了完善黑龍江乳制品企業(yè)各個(gè)環(huán)節(jié)成本控制的對(duì)策，提出應(yīng)根據(jù)本企業(yè)的自身特點(diǎn)和企業(yè)的實(shí)際情況，提出并建立一個(gè)健全的成本管理體系，通過完善的人員管理，生產(chǎn)全過程管理、全方位立體化的綜合管理，使企業(yè)的成本控制進(jìn)一步完善，綜合使用標(biāo)準(zhǔn)成本法、成本預(yù)算理論，從而降低成本，提高經(jīng)濟(jì)效益的目的。

　　　關(guān)鍵詞 成本控制   存在問題   控制措施

                                  

  Abstract

　　　So-called cost accounting is to cost as a means of control, and it formulates enterprise cost total level index and comparable product cost reduction rate and cost center the cost control responsibility to implement effective control on economic activity for the purpose of a series of management activities and process, is an enterprise to reduce costs, improve the economic benefit is an important means of enterprise takes the cost control, is the core of modern cost management, is to strengthen the important foundation of dairy products enterprise control of the economy as a whole. Science of organization personnel to implement cost control effectively and can improve an enterprise operating management, change management enterprise management mechanism, improve enterprise overall quality, make the enterprise in a huge market competition under the environment of development, survival, growth, strong.

　　　Heilongjiang dairy group is a more powerful enterprises in the dairy products enterprise, in recent years, as the growth of the time, raw material, migrant workers have been rising manpower material resources, the enterprise the management cost of rising year by year, a cost control has become the decision enterprise profit, the key problem of milk from the milk milk collection, transportation, warehousing, several rounds of heilongjiang dairy production of dairy products cost control status and all the problems of the enterprise is analyzed, and then put forward the perfect countermeasures of heilongjiang dairy industry each link cost control, is put forward according to the characteristics of the enterprise and enterprise actual situation, put forward and set up a sound cost management system, through the perfect personnel management, production process management, all-round three-dimensional integrated management, make the enterprise cost control to further perfect, comprehensive use of standard cost method, cost budget theory, to reduce cost, improve the economic benefit.

　　　

Keywords   cost control problems of control measures

目錄

摘 要 1

一、 緒論 3

（一） 、選題背景 3

(二）、研究現(xiàn)狀 3

二、 成本控制理論 4

（一）、成本控制概述 5

（二） 、標(biāo)準(zhǔn)成本理論 5

三、 黑龍江乳業(yè)成本控制存在的問題 7

（一） 、黑龍江乳業(yè)各生產(chǎn)環(huán)節(jié)成本現(xiàn)狀簡(jiǎn)析 8

（二） 、黑龍江乳品企業(yè)企業(yè)成本管理存在的問題 8

四、 成本控制的理論應(yīng)用和成本控制策略 10

（一）、 先進(jìn)成本理論在乳品企業(yè)的應(yīng)用 10

（二）、黑龍江乳業(yè)各生產(chǎn)環(huán)節(jié)成本控制策略 14

（三）、黑龍江乳品企業(yè)成本控制策略 16

結(jié) 論 19

致  謝 20

參考文獻(xiàn) 21