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论文编号：	13277
作者编号：	2120192983
上传时间：	2022/6/9 20:21:59
中文题目：	X企业成本管理改进研究
英文题目：	Research on Cost Management Improvement of X Enterprise
指导老师：	梅丹
中文关键字：	制造企业;成本管理;生产成本
英文关键字：	Manufacturing Enterprise;Cost Management;Cost of Production
中文摘要：	近年来，得益于中国经济发展迅速，国民对食品、日用品等产品品质的要求有所提升，为香料香精制造行业快速发展创造了机会，在我国该行业市场中香精香料的需求和供给同时增长，市场规模得到进一步扩大。但是当前我国香料香精制造行业中大量中小企业竞争较为激烈，行业内大量企业本身技术水平不高且研发能力也较为薄弱，因此产品研发和更新换代的速度要落后于国际大公司。对于这些企业而言，如何在激烈的市场竞争中抓住我国市场快速发展所带来的机遇，保有自己的一席之地并有所发展，是所有企业都要思考的事情。本文通过分析案例企业在成本管理的过程中存在的问题，探索如何有效改进企业的成本管理现状，增强企业的竞争力。 本文的开篇部分写了文章的研究背景和研究意义，在这一部分中也梳理了关于成本管理的文献，然后介绍了相关的理论基础，包括成本管理的概念、过程和方法。接下来本文介绍了从事香精香料研发生产的案例企业X企业的整体情况，分析该企业目前在成本管理过程中存在的一些问题，包括缺乏对研发支出的分析与考核、采购环节成本控制不到位、生产成本预算制定不够合理和库存成本管理程度不足。最后，本文针对该企业存在的上述问题，提出了相应的成本管理改进措施以及企业为实现改善成本管理现状目标所需建立的保障措施。改进措施包括强化对研发支出的管理、完善采购环节控制采购成本、制定合理的生产成本预算以及加强库存成本管理力度。保障措施包括提高对成本管理工作的重视程度、对信息系统进行升级、提高各部门间沟通协作效率。本文希望企业在采取相应的措施后能够改善成本管理现状，与此同时，也希望可以为其他企业在进行成本管理时提供一定的参考。
英文摘要：	The past years have witnessed the high-speed growth of China's financial condition.The national demands for the quality of all products，such as food and daily necessities,have been increased. This improvement directly promotes the rapid growth of the fragrance manufacturing industry.The demand and supply of fragrance in China both increase.The market scale of this industry is expanding now.A large number of small and medium-sized enterprises compete fiercely in the market.Compared with multinational enterprises,most Chinese enterprises have weak technology and R&D capabilities.Therefore,the ability and speed of product upgrading can not keep up with the pace of large international companies.For these enterprises,they should think about how to maintain their own advantages and make profits in the face of fierce market competition.When facing various challenges, how to get better development is a problem which all enterprises have to face and solve.This paper analyzes the problems existing in the process of cost management in case enterprises.The main purpose is to find a better way to control enterprise’s cost and enhance the competitiveness of enterprises. At first,this paper introduces the research background as well as the writing significance of this article,and sorts out the literature on cost management at home and abroad.Then it introduces the relevant theoretical basis, including concept, process and method of cost management.After that,a fragrance manufacturing enterprise was selected as a case study.After Introducing the overall situation of the company,it analyzes the current situation and existing problems of the cost management of the enterprise,including lack of analysis and assessment of R & D expenditure,the inadequate cost control in procurement,the unreasonable production cost budget,the insufficient inventory cost management.Finally,put forward the corresponding strategies and safeguard measures.The strategies include strengthening the management of R & D expenditure,improving the procurement process and controlling procurement costs,making adequate production cost budget and strengthening inventory cost management.The safeguard measures include paying more attention to cost management,upgrading the information system,improving the efficiency of communication and cooperation among departments.This paper hopes that enterprises can improve the current situation of cost management after taking corresponding measures.At the same time,this paper also hopes to provide some reference for other similar enterprises in cost management.
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