中小制造企業(yè)成本控制研究----以寧波艾高金屬制品有限公司為例畢業(yè)論文

1、中小制造企業(yè)成本控制研究中小制造企業(yè)成本控制研究Costcontrolresearchfsmallmediumsizedmanufacturing目錄目錄摘要.............................................................................................................................................

2、.......1關(guān)鍵詞................................................................................................................................................1Abstract........................................................

3、......................................................................................1Keywds...............................................................................................................................

4、...........1一、緒論............................................................................................................................................1二、成本控制的基本理論....................................................

5、............................................................22.1成本控制的含義..................................................................................................................22.2成本控制的原則........................

6、..........................................................................................22.3成本控制的分類..................................................................................................................22.3.

7、1按控制的范圍劃分...................................................................................................32.3.2.按控制的時(shí)間特征分類...........................................................................................32.4

8、成本控制的具體方法..........................................................................................................32.4.1標(biāo)準(zhǔn)成本法..............................................................................................

9、.................32.4.2目標(biāo)成本法...............................................................................................................32.4.3價(jià)值工程法......................................................................

10、.........................................42.4.4作業(yè)成本法..............................................................................................................4三、中小制造企業(yè)成本現(xiàn)狀分析...........................................

11、.........................................................43.1中小制造企業(yè)成本控制面臨的問題..................................................................................43.2中小制造企業(yè)成本控制現(xiàn)狀形成的原因.........................................

12、.................................5四、中小制造企業(yè)成本構(gòu)成概述....................................................................................................64.1中小制造企業(yè)成本構(gòu)成..........................................................

13、............................................64.1.1產(chǎn)品設(shè)計(jì)成本...........................................................................................................64.1.2采購成本...............................................

14、....................................................................64.1.3人工成本...................................................................................................................74.1.4制造費(fèi)用.................

15、..................................................................................................74.1.5物流運(yùn)輸成本...........................................................................................................74.

16、1.6管理費(fèi)用...................................................................................................................74.1.7銷售費(fèi)用........................................................................................

17、...........................7五、加強(qiáng)和改善中小制造企業(yè)成本控制的對(duì)策............................................................................85.1建立目標(biāo)成本體系....................................................................................

18、..........................85.1.1制定產(chǎn)品目標(biāo)成本...................................................................................................85.2控制目標(biāo)成本.......................................................................

19、..............................................95.2.1控制產(chǎn)品設(shè)計(jì)成本...................................................................................................95.2.2控制采購成本.................................................

20、..........................................................95.2.3控制人工成本.........................................................................................................10中小制造企業(yè)成本控制研究1中小制造企業(yè)成本控制研究中小制造企業(yè)成本控制研究以寧波艾高金

21、屬制品有限公司為例以寧波艾高金屬制品有限公司為例摘要摘要：在經(jīng)濟(jì)高速發(fā)展及市場(chǎng)環(huán)境的快速變化下，中小制造企業(yè)之間的競(jìng)爭越來越激烈。為了生存和發(fā)展，中小制造企業(yè)一方面要不斷加強(qiáng)產(chǎn)品的研發(fā)設(shè)計(jì)，同時(shí)也要從公司自身的成本控制入手，不斷優(yōu)化成本結(jié)構(gòu)，提高核心競(jìng)爭力。本文在前人研究成果的基礎(chǔ)上，進(jìn)行了成本控制相關(guān)理論研究，著重探討了成本控制的主要方法，描述了中小制造企業(yè)成本構(gòu)成，并對(duì)該類企業(yè)成本控制的狀況進(jìn)行了調(diào)查研究，分析其存在的問題和形成的原

22、因，并從成本因素入手，針對(duì)產(chǎn)品設(shè)計(jì)成本、采購成本、人工成本和制造費(fèi)用等成本因素提出了改進(jìn)意見。同時(shí)本文以理論與案例相結(jié)合對(duì)XY公司的成本控制現(xiàn)狀進(jìn)行了分析，通過引入企業(yè)成本控制的理論進(jìn)行了改進(jìn)。關(guān)鍵詞關(guān)鍵詞：成本控制、中小制造企業(yè)、設(shè)計(jì)成本、采購成本Abstract：Inthehighspeedeconomicdevelopmentmarketenvironmentundertherapidchangethecompetitionamo

23、ngtheSmallmediumsizedmanufacturingisincreasinglyfierce.IndertosurvivedevelopthesmallmediumsizedmanufacturinghavetoContinuouslyimprovethedesignfproduct.OntheotherhthemanufacturingshallstartwithcostcontrolinthecpationgCont

24、inuouslyoptimizingthecoststructurekeepingthececompetence.Thispaperisbasedonotherpeople’sresearchresultsdiscusstherelatedresearchaboutcostcontrol.Thispaperhighlightesthemainmethodsfcostcontroldescribingthecostcontrolstruc

25、tureresearchingtheconditioninthesecompanysanalysingthereasonsputtingfwardsomeviewpointsfromcostcontrolfactsincludingdesigncost、purchasecost、labcost、manufacturingoverheadsoon.Atthesametimethispaperstudiesthecostcontrolcon

26、ditionaboutNingboAiGaometalproductsCo.LTDbythemeansoftheyanalysisdemonstrationresearchfinallycomingupwiththeadvisesfcostcontrolimprovementbyintroducingtherelatedtheysaboutcostcontrol.Keywds:costcontrol、Smallmediumsizedma

27、nufacturing、designcost、purchasecost一、緒論一、緒論中小制造企業(yè)是我國經(jīng)濟(jì)的重要支撐，近幾年來，中小制造企業(yè)成本因素價(jià)格上漲，國內(nèi)中小制造企業(yè)在生產(chǎn)經(jīng)營和發(fā)展上面臨了前所未有的壓力和不確定性?？刂坪徒档统杀緞t是抵抗內(nèi)外壓力的有力武器。傳統(tǒng)的財(cái)務(wù)成本控制方法在我國中小制造企業(yè)得到了廣泛的應(yīng)用，但是，傳統(tǒng)成本控制方法存在的問題也日益凸現(xiàn)出來。所以我們要從源頭上控制企業(yè)的成本，通過分析企業(yè)成本的構(gòu)成，對(duì)各個(gè)成

28、本因素進(jìn)行有效控制。本文針對(duì)中小制造企業(yè)成本控制問題作一深入研究，旨在為中小制造企業(yè)成本控制提供理論和應(yīng)用上的借鑒。本文主要從三個(gè)方面對(duì)中小制造企業(yè)成本控制進(jìn)行了探討。首先，闡述了成本控制的基本理論，著重介紹了標(biāo)準(zhǔn)成本法、目標(biāo)成本法、價(jià)值工程法和作業(yè)成本法，指出了傳統(tǒng)成本控制方法的缺陷；其次，指出了中小制造企業(yè)成本控制面臨的問題，以及成本控制現(xiàn)狀產(chǎn)生的原因，在分析了產(chǎn)品成本結(jié)構(gòu)的基礎(chǔ)上提出了具體的應(yīng)對(duì)措施；最后，以XY公司為例，綜合運(yùn)用