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论文编号：	13023
作者编号：	2120192981
上传时间：	2022/3/6 15:06:49
中文题目：	Z食品加工公司成本管理改进研究
英文题目：	Research on Cost Management Improvement of Z Food Processing Company
指导老师：	边泓 孙慧强
中文关键字：	成本管理；产品成本；差异分析
英文关键字：	Cost management, Product cost, Variance analysis
中文摘要：	由于国内市场环境瞬息万变，产品同质化情况比较严重，食品加工制造企业面临着越来越大的竞争压力。尤其是对于民营企业来说，成本管理关乎企业的生存与发展，如何制定成本管理的目标，如何进行成本控制，如何对成本控制考核，是一项永不过时的问题。食品加工制造企业要想长久的生存与发展，就必须强化和完善成本管理，采取各种措施降低成本，以其成本优势参与市场竞争。一些食品加工制造企业已经采用标准成本管理方法，制定了成本管理的规章制度和绩效管理制度等，并取得了一定的成绩。但从实际的管理效果来看，仍然存在着许多疏漏和问题，因此有必要对成本管理的目标、管理对象及差异分析方法做进一步探讨。 本文通过运用定性分析与定量分析相结合、案例研究等方法，介绍了案例公司的情况与其成本管理的方法，总结出其在成本管理存在的问题，然后利用公司的历史数据，结合相关理论和回归函数模型分析，找出了公司在成本管理方面存在问题的主要原因，并针对公司存在的问题提出相应的改进方法与保障措施，为中小食品加工制造公司提出一些探索和建议。其中，最重要的建议是不能一味的只重视人工费用和制造费用而忽视了废品率与原材料成本的控制，然后要结合实际更细致的进行成本差异分析，最后落实责任和改进管理，对于提高案例公司成本管理水平具有重要的现实意义。
英文摘要：	Due to the rapid changes in the domestic market environment, the homogenization of products is more serious so that food processing and manufacturing enterprises are facing more and more competitive pressure. Especially for private enterprises, if the food processing and manufacturing enterprises want to survive and develop for a long time, they must strengthen and perfect the cost management, and take various measures to reduce the cost, so they can participate in the market competition with their cost advantages. Some food processing and manufacturing enterprises have adopted standard cost management methods, formulated the rules and regulations of cost management and performance management system, and made certain achievements. However, according to the effects of actual management, there are still many omissions and problems, so it is necessary to further explore the ways of setting goals and objects of management, then different analysis methods of cost management are also important. By using the combination of qualitative analysis and quantitative analysis, case studies and other methods, this paper introduces the situations of the company and its cost management methods, it is summarized in the problems of cost management. By using the company's historical data and combining with relevant theories and regression function model analysis, it finds out the main causes of the problems of cost management. Aiming at the problems of the company, the corresponding methods and measures are put forward. The most important suggestion is not to blindly pay attention to labor costs and manufacturing costs while ignoring the rejection rates and raw material cost control. And then the company should combine with the more actual and detailed analyses of cost differences, and finally implement responsibilities and improvements. This is significant for the improvement of the case company's cost management level.
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