联系我们

论文查询结果	返回搜索

论文编号：	15280
作者编号：	2120223791
上传时间：	2025/3/12 10:05:53
中文题目：	Y水产饲料企业成本管理优化研究
英文题目：	Research on the budget management plan of Y Aquatic Feed Company
指导老师：	郝臣
中文关键字：	成本管理；饲料加工企业；作业成本法
英文关键字：	Cost Management; Feed Processing Industry; Activity-Based Costing
中文摘要：	随着中国市场经济的蓬勃发展，居民的收入持续上涨，消费需求也日益旺盛，生活中对各类水产食品需求越来越高，这为水产饲料企业的发展壮大创造了坚实基础。对于我国的饲料企业来讲，饲料加工企业的成本构成中原料成本占比大，这主要是受到国际贸易以及动物疫情的冲击。饲料产品成本不断提升，缺乏有效成本管理的情况下，内部成本的管控出现的问题以及过高的成本都会给企业的经营及利润水平带来挑战，对企业的成本管理有了更高的要求，然而，现有的会计理论及成本管理措施在针对水产饲料行业成本管理的研究方面还不够充分，与企业的实际需求存在差距根据以上背景，本文以饲料加工制造企业Y企业为例子对其现有的成本管理体系进行优化完善，试图寻找更优的成本管理方法，来提升盈利能力，降低生产成本。 本文首先对饲料企业成本管理相关的国内外文献进行了梳理，并对相关理论进行概述，针对Y水产饲料企业的成本管理现状提出了当前成本管理模式存在的问题。然后对企业采购、生产、销售这三大环节中与成本管理有关的管理现状进行分析并且提出每一个环节有可能影响到企业进行更优的成本管理的缺陷之处：如生产环节对原材料的大幅度波动缺少良性控制、成本核算方式不再适合行业与企业的发展、忽视企业加工流程管理等等。最终，根据提出的问题为企业提出一系列解决方案建议，旨在为企业在成本管理方面的决策提供有价值的参考，进一步提升企业在市场上的竞争力。通过本研究有助于提高Y企业的成本管理水平，从而为同行业其他企业提供参考。 通过对Y企业的成本管理的现状、存在问题以及优化方案进行介绍，能够得出以下结论：合理的成本核算方法有助于优化Y饲料企业成本管理精细度、配套的成本管理措施能提升成本管理效率、精细化的成本管理理念能为企业科学发展提供科学有效思路等等。论文的结论能为Y企业以及类似饲料加工企业在实施成本管理上提供一些有价值的优化建议，达到降低企业成本，提升企业竞争力的目的。
英文摘要：	With the vigorous development of China's market economy, the income of residents has been continuously rising, and consumption demand has become increasingly vigorous. The demand for various aquatic food products in daily life is getting higher and higher, which has created a solid foundation for the development and expansion of aquatic feed enterprises. For feed enterprises in China, the cost of raw materials accounts for a relatively large proportion in the cost structure of feed processing enterprises, mainly due to the impact of international trade and animal epidemics. The continuous increase in the cost of feed products and the lack of effective cost management have led to challenges for the operation and profit level of enterprises due to internal cost control issues and excessive costs, and higher requirements have been imposed on enterprise cost management. However, the existing accounting theories and cost management measures are insufficient in researching the cost management of the aquatic feed industry and have a gap from the actual needs of enterprises. Based on the above background, this paper takes feed processing and manufacturing company Y as an example to optimize and improve its existing cost management system, attempting to find better cost management methods to enhance profitability and reduce production costs. This paper first sorts out and summarizes the relevant domestic and foreign literature on cost management of feed enterprises and outlines the relevant theories, proposing the problems existing in the current cost management model of Y aquatic feed company. Then, it analyzes the current management status related to cost management in the three major links of enterprise procurement, production, and sales, and points out the deficiencies in each link that may affect the company's better cost management: such as the lack of benign control over the significant fluctuations in raw materials in the production link, the cost accounting method no longer being suitable for the development of the industry and the company, and the neglect of non-internal cost management, etc. Finally, based on the raised problems, a series of solution suggestions are proposed for the enterprise, aiming to provide valuable references for the enterprise's decision-making in cost management and further enhance its competitiveness in the market. Through this study, it is expected to improve the cost management level of Y Company and provide a reference for other similar feed processing enterprises. Through the introduction of the current situation, existing problems, and optimization solutions of Y Company's cost management, the following conclusions can be drawn: reasonable cost accounting methods contribute to optimizing the precision of cost management of Y feed company, supporting cost management measures can enhance the efficiency of cost management, and the refined cost management concept can provide scientific and effective ideas for the scientific development of the company, etc. The conclusions of the paper can provide some valuable optimization suggestions for Y Company and similar feed processing enterprises in implementing cost management to achieve the goals of reducing enterprise costs and enhancing enterprise competitiveness.
查看全文：	预览  下载(下载需要进行登录)