發(fā)布時間：2018-08-08 19:24

【摘要】：隨著市場競爭的加劇，中國的能源行業(yè)也邁入了寒冬期。而艱難的成本競爭戰(zhàn)是帶領(lǐng)企業(yè)走出寒冬的利器。鑒于此，成本控制勢必成為企業(yè)關(guān)注的焦點(diǎn)。為了引領(lǐng)K公司盡快走出發(fā)展的低谷，現(xiàn)針對該公司的生產(chǎn)運(yùn)營管理的成本控制進(jìn)行研究。因為有效的成本控制管理有利于企業(yè)獲得更大經(jīng)濟(jì)效益，有利于不斷提高其市場競爭力，也有利于企業(yè)的永續(xù)發(fā)展，同時也是企業(yè)在商戰(zhàn)中勝出的殺手锏之一。企業(yè)要從戰(zhàn)略的高度來合理有效地控制成本。因此，系統(tǒng)而科學(xué)地加強(qiáng)企業(yè)的成本管理勢在必行。 本文的主要工作是研究以下內(nèi)容：首先，從宏觀角度展示了K公司生產(chǎn)運(yùn)營的實(shí)際發(fā)展現(xiàn)狀，并分析存在的問題后提出改善措施；其次，從微觀角度展示了K公司生產(chǎn)運(yùn)營的實(shí)際發(fā)展現(xiàn)狀，并分析存在的種種弊端，然后在生產(chǎn)運(yùn)營所屬各個部門的各自成本構(gòu)成的基礎(chǔ)之上，有針對性地提出解決對策，以期達(dá)到控制生產(chǎn)運(yùn)營總成本的目的。最后的分析研究結(jié)果：K公司運(yùn)營的各部門在有針對性地實(shí)施成本的改善措施，對成本進(jìn)行控制管理后，其生產(chǎn)運(yùn)營總成本較之以前各期，取得了較為明顯的降低。 據(jù)此實(shí)踐得出最終結(jié)論：K公司的生產(chǎn)運(yùn)營成本控制與管理問題，需要理性地從宏觀和微觀兩個層面去分析和完善。一方面，要建立全員參與，全方位、全過程的成本管理控制體系，為K公司生產(chǎn)運(yùn)營成本控制提供科學(xué)的管理基礎(chǔ)；另一方面，運(yùn)營職能所屬的各個部門應(yīng)該緊密圍繞本部門的成本構(gòu)成要素，進(jìn)行有方向性的持續(xù)控制和改善。只有從以上兩個角度雙管齊下共同努力，K公司才能持續(xù)將成本控制做到實(shí)處，才能最終為企業(yè)獲取倍增的利潤。筆者通過對K公司的生產(chǎn)運(yùn)營成本的管理現(xiàn)狀的客觀展示，，存在問題點(diǎn)的捕捉和分析，以及成本管理方法的研究和總結(jié)，同時從管理的角度提出針對K公司降低生產(chǎn)運(yùn)營成本的相關(guān)措施和方法，希望能夠為成本控制的實(shí)踐應(yīng)提供一定的幫助。
[Abstract]:With the intensification of market competition, China's energy industry has also entered a cold winter. And the difficult cost competition war is to lead the enterprise out of the winter sharp weapon. In view of this, cost control is bound to become the focus of attention. In order to lead K company out of the low point of development as soon as possible, the cost control of production and operation management of the company is studied. Because effective cost control management is good for enterprises to obtain greater economic benefits, to continuously improve their market competitiveness, but also conducive to the sustainable development of enterprises, but also in the business war is one of the killer mace. The enterprise should control the cost reasonably and effectively from the strategic height. Therefore, it is imperative to strengthen the cost management of enterprises systematically and scientifically. The main work of this paper is to study the following contents: first, from a macro point of view to show the actual development of the production and operation of K Company, and analyze the existing problems and put forward improvement measures; second, This paper shows the actual development situation of production and operation of K Company from the micro angle, and analyzes the various disadvantages, and then, on the basis of the cost composition of each department belonging to the production and operation, puts forward the countermeasures to solve the problem. In order to achieve the purpose of controlling the total cost of production and operation. Finally, the analysis and research results show that the cost improvement measures are carried out by the departments operating in the company. After the cost control and management, the total cost of production and operation is obviously reduced compared with the previous periods. According to the practice, the final conclusion is that the control and management of production and operation cost of the company should be rationally analyzed and perfected from the macro and micro aspects. On the one hand, it is necessary to establish a cost management and control system with full participation, all-round and whole process to provide a scientific management basis for the production and operation cost control of K Company; on the other hand, The departments of the operation function should closely focus on the cost components of the department, and carry out directional continuous control and improvement. Only from the above two angles to work together in order to continue to control the cost of the company to achieve practical, in order to ultimately obtain double profits for the enterprise. Through the objective display of the management status quo of the production and operation cost of K Company, the capture and analysis of the existing problem points, and the research and summary of the cost management method, At the same time, from the point of view of management, the paper puts forward the relevant measures and methods to reduce the production and operation cost of K Company, hoping to provide some help for the practice of cost control.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3

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