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| 论文编号： | 13775 | |
| 作者编号： | 2320200718 | |
| 上传时间： | 2023/3/10 11:27:33 | |
| 中文题目： | 四川A纺织公司成本控制研究 | |
| 英文题目： | Cost Control Study of Sichuan A Textile Company | |
| 指导老师： | 刘志远，高玉章 | |
| 中文关键字： | 成本控制；纺织业；目标管理 | |
| 英文关键字： | Cost control；Textile Industry；Management by Objectives | |
| 中文摘要： | 近年来，受到国内经济环境的影响和疫情的冲击，我国制造业发展速度有所放缓，中小微企业更是面对大企业的挤压，利润空间持续缩小，甚至生存都更加困难。纺织业更加面临着原材料价格不断上涨，劳动力价格上涨等情况。如何在新的经济滞胀态势下应对市场竞争并取得优势地位，提高企业的核心竞争力，成为每个企业都亟待解决的问题。一个企业利润是由销售收入和成本所决定的，在销售收入一时间难以飞升的情况下，那么企业成本的控制和管理势必至关重要。 本文以四川A纺织公司为例，介绍了公司经营情况，分析了其成本控制现状及存在的问题。针对成本目标制定方法缺乏有效性，体系不健全，信息化程度不高、成本考核不全面等问题，根据A公司的特点以目标管理为基础为其提出一套合适的成本控制体系构建方案。同时对影响成本的各要素，比如材料成本、人工成本、物流成本、动力成本、营销成本提出改进建议。 最后，分析了优化方案中部分内容的可行性，对文章进行了总结也反思了此文的不足之处。希望A公司能够有效实行这些方法，对其成本控制有所帮助，有效降低企业的成本，提高核心竞争力。同时也想通过本文的研究，对有着类似情况的纺织中小企业提供一些借鉴思路，推动成本控制的规范化科学化。 | |
| 英文摘要： | In recent years, under the influence of the domestic economic environment and the impact of the epidemic, the development speed of our country's manufacturing industry has slowed down, even survival is harder. The textile industry is facing rising prices of raw materials, rising prices of labor and other situations. How to deal with the market competition and gain the dominant position in the new economic stagflation situation, and increase the core competitiveness of companies, has become an emergent and significant problem to be solved by every enterprise. The profit of an enterprise is determined by the sales revenue and the cost. Under the circumstances that the sales revenue can not rise rapidly, the control and management of the enterprise cost is very important. Taking Sichuan A textile company as an example, this paper introduces the operation of the company, analyzes the present situation of its cost control and the existing problems and causes. In view of the problems such as lack of effectiveness of cost target-setting methods, inadequate system, low level of information technology and incomplete cost assessment, according to the characteristics of a company based on the management by objectives method for its proposed a set of appropriate cost control system construction program. At the same time, the impact of cost factors, such as material costs, labor costs, logistics costs, power costs, marketing costs to improve the proposal. In the end, analyzed the feasibility of some elements of the optimization scheme, and summarizes the article and rethinks the shortcomings of the article. Hope that company A can effectively implement these methods to help its cost control, effectively reduce the cost of enterprises, improve the core competitiveness. At the same time, I also want to provide some reference ideas for similar textile sames to promote the standardization of scientific cost control. | |
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