中国铝业xx分公司成本控制问题分析毕业论文.doc
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中国铝业xx分公司成本控制问题分析毕业论文,中国铝业xx分公司成本控制问题分析摘要随着我国市场经济体系的逐步确立和成功加入wto，企业将由粗放型经营向集约性经营转化。在市场经济条件下，价值规律、供求关系、竞争机制使成本成为各种抉择关系的焦点。科学技术的发展使新产品不断涌现，促使劳动生产率提高、生产耗费降低，进而使社会生产在更大规模上进行。竞争不仅使有利可图的产品...
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中国铝业xx分公司成本控制问题分析
摘要
随着我国市场经济体系的逐步确立和成功加入WTO，企业将由粗放型经营向集约性经营转化。在市场经济条件下，价值规律、供求关系、竞争机制使成本成为各种抉择关系的焦点。科学技术的发展使新产品不断涌现，促使劳动生产率提高、生产耗费降低，进而使社会生产在更大规模上进行。竞争不仅使有利可图的产品生产规模迅速扩大，也推动着技术创新和成本降低。为了在竞争中占据有利位置，企业需要通过价格调整等销售策略来扩大市场份额；为了抵消价格下降所形成的不利影响，企业需要降低成本，这就迫使企业将成本控制提上日程。成本与环境、成本与内部因素之间的相互关系，均决定了企业在各项管理活动中必须关注成本日趋激烈的竞争环境，促使管理人员日益认识到加强内部管理的重要性及迫切性。加强成本控制，是企业加强自身约束，提高效益的一个行之有效的方法。因此，在新的形势下，建立出一种新型的成本控制机制就显得越发的重要。
通过中国铝业xx分公司目前的经营现状和所处的地缘优势以及资源优势等，分别从全球金融危机、中国南方特大冰雪灾害等公司近年来遭遇影响公司人工成本、制造成本和销售成本几个方面着手，谈论公司平时存在的生产、停工、人力资源和管理流程造成的浪费，以成本控制为理论基础，采用分析法，结合当前形势下xx分公司发展应该重视成本控制的必要性，针对所存在的问题进行分析并提出相应的对策，以促进xx分公司健康与稳定的发展。
关键词 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 录
1.绪论
1.1研究背景
1.2国内外研究现状
1.2.1国内研究现状
1.2.2国外研究现状
1.3论文写作的目的意义及方法
1.3.1论文写作目的
1.3.1论文写作意义
2. 关于成本控制的相关理论概述
2.1成本控制的概念
2.2成本控制的内容
2.2.1成本控制按成本形成过程的划分
2.2.2成本控制按成本费用的构成划分
2.3成本控制的基本工作
2.3.1定额制定
2.3.2标准化工作
2.3.3制度建设
2.4成本控制的目标
2.5成本控制的基本程序和方法
2.5.1制订成本标准
2.5.2监督成本的形成
2.5.3及时纠正偏差
3．公司成本控制存在的问题原因及分析
3.1中国铝业xx分公司简介
3.2人工成本方面存在的问题
3.3制造费用方面存在的问题
3.4销售方面存在的问题
5．关于公司成本控制分析
5.1公司基本成本构成
5.1.1氧化铝成本
5.1.2电费成本
5.1.3阳极碳块（阳极糊）成本
5.2铝锭生产成本构成中物质资料价格变化情况分析
5.2.1 氧化铝的价格变化情况分析
5.2.2电费成本变动情况分析
5.2.3阳极碳块成本变化分析
5.3管理过程中造成的控制成本分析
6.公司成本控制对策
6.1企业应该重视成本控制方面存在的潜在问题
6.2企业需要不断提高应对多元化市场经济的能力
6.3企业需要加强基本成本控制
7．总结
致谢
参考文献
摘要
随着我国市场经济体系的逐步确立和成功加入WTO，企业将由粗放型经营向集约性经营转化。在市场经济条件下，价值规律、供求关系、竞争机制使成本成为各种抉择关系的焦点。科学技术的发展使新产品不断涌现，促使劳动生产率提高、生产耗费降低，进而使社会生产在更大规模上进行。竞争不仅使有利可图的产品生产规模迅速扩大，也推动着技术创新和成本降低。为了在竞争中占据有利位置，企业需要通过价格调整等销售策略来扩大市场份额；为了抵消价格下降所形成的不利影响，企业需要降低成本，这就迫使企业将成本控制提上日程。成本与环境、成本与内部因素之间的相互关系，均决定了企业在各项管理活动中必须关注成本日趋激烈的竞争环境，促使管理人员日益认识到加强内部管理的重要性及迫切性。加强成本控制，是企业加强自身约束，提高效益的一个行之有效的方法。因此，在新的形势下，建立出一种新型的成本控制机制就显得越发的重要。
通过中国铝业xx分公司目前的经营现状和所处的地缘优势以及资源优势等，分别从全球金融危机、中国南方特大冰雪灾害等公司近年来遭遇影响公司人工成本、制造成本和销售成本几个方面着手，谈论公司平时存在的生产、停工、人力资源和管理流程造成的浪费，以成本控制为理论基础，采用分析法，结合当前形势下xx分公司发展应该重视成本控制的必要性，针对所存在的问题进行分析并提出相应的对策，以促进xx分公司健康与稳定的发展。
关键词 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 录
1.绪论
1.1研究背景
1.2国内外研究现状
1.2.1国内研究现状
1.2.2国外研究现状
1.3论文写作的目的意义及方法
1.3.1论文写作目的
1.3.1论文写作意义
2. 关于成本控制的相关理论概述
2.1成本控制的概念
2.2成本控制的内容
2.2.1成本控制按成本形成过程的划分
2.2.2成本控制按成本费用的构成划分
2.3成本控制的基本工作
2.3.1定额制定
2.3.2标准化工作
2.3.3制度建设
2.4成本控制的目标
2.5成本控制的基本程序和方法
2.5.1制订成本标准
2.5.2监督成本的形成
2.5.3及时纠正偏差
3．公司成本控制存在的问题原因及分析
3.1中国铝业xx分公司简介
3.2人工成本方面存在的问题
3.3制造费用方面存在的问题
3.4销售方面存在的问题
5．关于公司成本控制分析
5.1公司基本成本构成
5.1.1氧化铝成本
5.1.2电费成本
5.1.3阳极碳块（阳极糊）成本
5.2铝锭生产成本构成中物质资料价格变化情况分析
5.2.1 氧化铝的价格变化情况分析
5.2.2电费成本变动情况分析
5.2.3阳极碳块成本变化分析
5.3管理过程中造成的控制成本分析
6.公司成本控制对策
6.1企业应该重视成本控制方面存在的潜在问题
6.2企业需要不断提高应对多元化市场经济的能力
6.3企业需要加强基本成本控制
7．总结
致谢
参考文献
