某公司成本管理问题分析.doc

某公司成本管理问题分析


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摘要
　　　　
　　　我国中小企业在改革开放二十年来取得了很大的发展，已经成为了国民经济发展的中流砥柱。在竞争日趋激烈的市场下，资本筹集与运作的成本，新产品研制和开发的成本，以及市场营销的成本及结构等将发生新的变化，成本规划，成本控制，成本战略等将被赋予新的内涵。在中国加入WTO后，在短短的十几年间，中国的制鞋业已经发展的逐渐强大，中国俨然已经成为了全球最大的制鞋生产国和出口国。然而全球化竞争日趋激烈，制鞋业也应当引进新的思维。本文主要采用比较分析法以及理论结合实际的分析法对福建牧林鞋服发展有限公司的战略目标、计划决策以及成本管理问题进行分析，运用目标市场战略理论为该公司提出了相关建议。
　　　现如今很多产业为了升级，为了使产品变得具有个性化具有附加价值，很多都会运用ERP软件系统，尤其是制鞋业，在很大的程度上可以缩短产品周期，提高企业竞争力。企业引进这种先进的软件系统又很大程度的降低了工人的数量以及劳动的强度，是的流程变得简单透明，也使得工艺流程变得标准化，大大节省了物资的损耗，降低了企业的成本。
关键词：制鞋业；中小企业；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

目录

引言···································································1
中小企业成本管理现状分析········································2
国内外研究现状···················································2
中小企业的界定标准···············································2
    1.2.1 中小企业的含义···············································3
    1.2.2 我国中小企业的经济发展特点···································3
  1.3 中小制鞋企业成本管理问题分析·····································4
    1.3.1 成本管理的理论研究落后，内容僵化·····························4
    1.3.2 成本管理观念落后，缺乏市场观念·······························4
    1.3.3 成本管理方法陈旧·············································5
    1.3.4 成本管理范畴狭隘·············································5
第二章 战略成本管理在企业中的应用······································6
第三章 某鞋服公司成本管理现状分析································8
  3.1公司概况·················································8
  3.2成本管理问题分析·········································8
    3.2.1 核算方法不正确，核算组织松懈·································9
    3.2.2 成本控制观念模糊，忽视对成本效益的分析·······················9
    3.2.3 成本管理范畴过窄，忽视管理会计信息···························10
第四章公司成本管理问题的对策··································11
  4.1企业产品成本核算方法的选择········································11
  4.2实行企业内部控制制度··············································11
  4.3 企业应当应用ERP软件实现物流、资金流、信息流一体化管理···········12
  4.4 合理降低材料耗费的成本，增强材料采购管理·························12
  4.5 掌握生产链的核心环节，强化生产线的协外加工合作···················13
  4.6 发挥管理会计的预测以及决策作用，拓展成本管理的范畴···············13
结束语·································································15
致谢···································································17
参考文献·······························································18