黑龙剑乳品企业成本控制问题.doc

摘 要

　　　所谓成本控制就是以成本作为控制的手段，，它通过制定企业成本总水平指标值、可比产品成本降低率以及成本中心控制成本的责任等，使其达到对经济活动实施有效控制的目的一系列管理活动与过程，是一个企业降低成本、提高经济效益的重要手段，是现代成本管理的核心，是加强乳制品企业整个经济控制的重要基础。科学的组织人员实施有效地成本控制，可以促使一个企业改善经营和管理，转变经营企业的经营机制，全面提升企业整体素质，使企业在一个庞大的市场竞争的环境下发展、生存、成长、强大。

　　　黑龙江乳业集团是一家在乳制品企业中较为强大的企业，最近几年，随着时间的增长，原材料、务工费已经人力物力的不断上涨，企业的经营成本逐年上升，一个企业成本控制已成为决定企业利润的关键问题，本文从收集奶、运输奶、仓储奶、生产奶制品几个环节对黑龙江乳制品成本控制现状以及企业存在的所有问题进行分析，进而提出了完善黑龙江乳制品企业各个环节成本控制的对策，提出应根据本企业的自身特点和企业的实际情况，提出并建立一个健全的成本管理体系，通过完善的人员管理，生产全过程管理、全方位立体化的综合管理，使企业的成本控制进一步完善，综合使用标准成本法、成本预算理论，从而降低成本，提高经济效益的目的。

　　　关键词 成本控制   存在问题   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

目录

摘 要 1

一、 绪论 3

（一） 、选题背景 3

(二）、研究现状 3

二、 成本控制理论 4

（一）、成本控制概述 5

（二） 、标准成本理论 5

三、 黑龙江乳业成本控制存在的问题 7

（一） 、黑龙江乳业各生产环节成本现状简析 8

（二） 、黑龙江乳品企业企业成本管理存在的问题 8

四、 成本控制的理论应用和成本控制策略 10

（一）、 先进成本理论在乳品企业的应用 10

（二）、黑龙江乳业各生产环节成本控制策略 14

（三）、黑龙江乳品企业成本控制策略 16

结 论 19

致  谢 20

参考文献 21