我国粮食加工企业成本控制问题研究.docx
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我国粮食加工企业成本控制问题研究,18900字原创毕业论文，本站独家提交，推荐下载使用摘要 随着企业全球化竞争加剧和科学技术管理手段的不断进步，我国企业将面临着越来越广泛的市场，成本管理己经成为企业在竞争中取胜的重要因素。竞争能够使组织不断地研究如何降低自己的成本，将降低与竞争者相关的成本作为贯穿于整个战略，贯穿于质量、...
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我国粮食加工企业成本控制问题研究
18900字
原创毕业论文，本站独家提交，推荐下载使用
摘要
随着企业全球化竞争加剧和科学技术管理手段的不断进步，我国企业将面临着越来越广泛的市场，成本管理己经成为企业在竞争中取胜的重要因素。竞争能够使组织不断地研究如何降低自己的成本，将降低与竞争者相关的成本作为贯穿于整个战略，贯穿于质量、服务和其他不可忽视方面的主题。但由于长期受到计划经济的影响，我国粮食加工企业的成本管理仍然处于传统的粗放管理状态，管理制度和管理方法落后、效率还不高。因而建立一套行之有效的成本管理机制，成为企业发展中所面临的迫切需要解决的问题。随着市场经济的发展，成本管理也从传统的产品成本核算和经营控制转变为更为广义的战略成本管理，深入开展对粮食加工企业成本管理体系的研究具有较高的理论价值和重要的实际意义。本文从生产成本管理的基本理论出发，分析了国内外粮食加工企业及产品成本管理现状，提出粮食加工企业生产成本管理模式，从而达到降低成本的目的。
本文分五个部分对我国粮食加工企业产品成本控制进行论述。
第一部分为引言。说明了选题背景及研究意义、研究对象和思路。第二部分分析国内外粮食加工业及产品成本控制研究情况。无论是国外还是国内，目前对粮食加工企业生产成本的管理研究处于不断完善阶段。粮食加工企业生产成本管理的重要性早已达成共识，自粮食加工生产成本管理产生至今，从理论到实务都做了不少有益的探索，但还没有形成一套比较完善的理论体系。第三部分进行产前、产中、产后产品成本的管理。产前管理主要阐述了市场调查的内容、产品设计的思路和生产成本规划;产中管理主要阐述了企业物资的管理、生产过程的组织和产品质量以及质量成本的管理;产后管理主要是对生产成本完成情况和成本差异进了分析，并在基础上找出降低成本的措施。第四部分分析了在降低成本过程中可能会遇到的困难及解决措施。第五部分对本文做了总结强调了成本控制对粮食加工企业的重要性。
关键词：粮食加工 产品成本 成本控制
The research of food processing enterprise cost control in china
Abstract
As enterprise's globalization competition aggravates the constant progress with scientific and technical management, of our country enterprise face extensive market more and more，cost manage and become the important factor that enterprises prevail over competition. Competition can make it study how reduce one's own cost constantly not to organize, regard it as it to reduce the cost related to competitor and run through in the whole strategy, run through in the quality,service and other themes that can't ignore the respect. But because of influencing by planned economy for a long time，the cost management of the grain processing enterprise of our country is still in traditional managing the state extensively, management system and office procedure lag behind, efficiency is also not high. Therefore set up a set of effectual mechanisms of management of cost, become the urgent problem to be solved faced in enterprise's development.With the development of market economy，cost management controls and changes from traditional products cost accounting and managing into managing the generalized strategic cost too，launching the study on entreprise cost management system of grain processing thoroughly has higher theory value and important actual meaning.This text proceeds from basic theories of management of the production cost, it is analyzed that the processing enterprise of domestic and international grain and cost of goods manage the current situation, propose the management mode of production cost of processin
enterprise of grain, thus achieve the goal of lowering costs.
This text divides five parts and controls and describes the costs of goods of processing enterprise of grain of our country.Part one it is the foreword.Have explained background and research meaning, research object and thinking of the selected title.Part two Analysis of domestic and foreign food processing industry and product cost control of the situation. No matter foreign countries or our country,is at improving stage constantly on management for producing cost of processing enterprise of grain at present. Have already reached common understanding in importance of management of production cost of processing enterprise of b ain,produce, so far, make beneficial exploration since grain processing production cost management from theoretical to practice，but has not formed a more complete theoretical system yet.Part three Carry on antenatal, in production, management of the cost of goods postpartum. Manage, explain content, thinking and production cost of product design of market research plan mainly before production; Manage management, organization of production process and management of product quality and quality cost mainly explaining the enterprise goods and materials in production; Management is mainly to nter to analyze about the performance of the production cost and cost variance postpartum，and find out the measure oflowering costs on the foundation. The fourth part analyses in the process of cost reduction might encounter difficulties and solutions. The fifth part summarizes this paper.,emphasize the importance of cost control in grain proces..
18900字
原创毕业论文，本站独家提交，推荐下载使用
摘要
随着企业全球化竞争加剧和科学技术管理手段的不断进步，我国企业将面临着越来越广泛的市场，成本管理己经成为企业在竞争中取胜的重要因素。竞争能够使组织不断地研究如何降低自己的成本，将降低与竞争者相关的成本作为贯穿于整个战略，贯穿于质量、服务和其他不可忽视方面的主题。但由于长期受到计划经济的影响，我国粮食加工企业的成本管理仍然处于传统的粗放管理状态，管理制度和管理方法落后、效率还不高。因而建立一套行之有效的成本管理机制，成为企业发展中所面临的迫切需要解决的问题。随着市场经济的发展，成本管理也从传统的产品成本核算和经营控制转变为更为广义的战略成本管理，深入开展对粮食加工企业成本管理体系的研究具有较高的理论价值和重要的实际意义。本文从生产成本管理的基本理论出发，分析了国内外粮食加工企业及产品成本管理现状，提出粮食加工企业生产成本管理模式，从而达到降低成本的目的。
本文分五个部分对我国粮食加工企业产品成本控制进行论述。
第一部分为引言。说明了选题背景及研究意义、研究对象和思路。第二部分分析国内外粮食加工业及产品成本控制研究情况。无论是国外还是国内，目前对粮食加工企业生产成本的管理研究处于不断完善阶段。粮食加工企业生产成本管理的重要性早已达成共识，自粮食加工生产成本管理产生至今，从理论到实务都做了不少有益的探索，但还没有形成一套比较完善的理论体系。第三部分进行产前、产中、产后产品成本的管理。产前管理主要阐述了市场调查的内容、产品设计的思路和生产成本规划;产中管理主要阐述了企业物资的管理、生产过程的组织和产品质量以及质量成本的管理;产后管理主要是对生产成本完成情况和成本差异进了分析，并在基础上找出降低成本的措施。第四部分分析了在降低成本过程中可能会遇到的困难及解决措施。第五部分对本文做了总结强调了成本控制对粮食加工企业的重要性。
关键词：粮食加工 产品成本 成本控制
The research of food processing enterprise cost control in china
Abstract
As enterprise's globalization competition aggravates the constant progress with scientific and technical management, of our country enterprise face extensive market more and more，cost manage and become the important factor that enterprises prevail over competition. Competition can make it study how reduce one's own cost constantly not to organize, regard it as it to reduce the cost related to competitor and run through in the whole strategy, run through in the quality,service and other themes that can't ignore the respect. But because of influencing by planned economy for a long time，the cost management of the grain processing enterprise of our country is still in traditional managing the state extensively, management system and office procedure lag behind, efficiency is also not high. Therefore set up a set of effectual mechanisms of management of cost, become the urgent problem to be solved faced in enterprise's development.With the development of market economy，cost management controls and changes from traditional products cost accounting and managing into managing the generalized strategic cost too，launching the study on entreprise cost management system of grain processing thoroughly has higher theory value and important actual meaning.This text proceeds from basic theories of management of the production cost, it is analyzed that the processing enterprise of domestic and international grain and cost of goods manage the current situation, propose the management mode of production cost of processin
enterprise of grain, thus achieve the goal of lowering costs.
This text divides five parts and controls and describes the costs of goods of processing enterprise of grain of our country.Part one it is the foreword.Have explained background and research meaning, research object and thinking of the selected title.Part two Analysis of domestic and foreign food processing industry and product cost control of the situation. No matter foreign countries or our country,is at improving stage constantly on management for producing cost of processing enterprise of grain at present. Have already reached common understanding in importance of management of production cost of processing enterprise of b ain,produce, so far, make beneficial exploration since grain processing production cost management from theoretical to practice，but has not formed a more complete theoretical system yet.Part three Carry on antenatal, in production, management of the cost of goods postpartum. Manage, explain content, thinking and production cost of product design of market research plan mainly before production; Manage management, organization of production process and management of product quality and quality cost mainly explaining the enterprise goods and materials in production; Management is mainly to nter to analyze about the performance of the production cost and cost variance postpartum，and find out the measure oflowering costs on the foundation. The fourth part analyses in the process of cost reduction might encounter difficulties and solutions. The fifth part summarizes this paper.,emphasize the importance of cost control in grain proces..
