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论文编号：	2838
作者编号：	2120082397
上传时间：	2010/12/8 16:22:15
中文题目：	对传统制造业材料成本控制的研究
英文题目：	The Research on Materials Cost Control of Traditional Manufacturing Industry
指导老师：	周晓苏
中文关键字：	制造业;市场竞争;成本控制
英文关键字：	manfacturing sector;marketing competition;cost controll
中文摘要：	近几年来，随着我国经济结构的调整和企业经营环境的变化，影响企业成本控制的不利因素在不断增加，特别是近期，随着农产品价格的迅猛上涨，各种生产资料价格，尤其是钢材、煤炭、石油等产品的价格也创出了近年来的新高，企业成本控制遇到了前所未有的压力。在公平的市场竞争环境下，成本成为决定企业成败、关系企业命运的决定因素，成本的高低也成为投资人衡量企业竞争能力的重要标准。企业生存的动力和最终的目的是为了盈利，有利润。因此，企业必须保证企业生存公式：利润=收入-成本的值大于零，且在一定的合理范围内。因此，企业既要追求多创利的目标，增加销售收入，又要千方百计地降低成本，节能降耗。当企业与竞争对手的市场销售收入相差不大时，成本的控制则成为企业取得竞争优势的关键。国内著名的例子就是邯钢，邯钢的成功就在于实行了严格的层层成本控制，将企业的成本核算流程划分得很细，并将每一步的成本控制责任落实到人，尽可能降低企业生产和管理过程中每一环节的成本。低成本的优势使得企业可以在市场上采取灵活多变的价格竞争策略，从价格上占据优势。因此，如何降低企业的生产、加工成本成为摆在我们面前的一道不可回避的课题。企业的成本控制是一个非常复杂而难度很大的任务。追求的是经营利润最大化，开展各项活动的最终目标是实现企业价值最大化，进行成本控制是实现这一目标的重要手段。所谓成本控制，是企业根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，在生产耗费发生以前和成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为。传统的产品成本的含义一般只是指产品的制造成本，即包括产品的直接材料成本、直接人工成本和应该分摊的制造费用，而将其他的费用放入管理费用和销售费用中，一律作为期间费用，视为与产品生产完全无关。因此，广义的成本概念，既包括产品的制造成本（中游），还包括产品的开发设计成本（上游），同时也包括使用成本、维护保养成本和废弃成本（下游）的一系列与产品有关的所有企业资源的耗费。相应地，对于成本控制，就要控制这三个环节所发生的所有成本。产品制造成本的成本项目包含“直接材料、直接人工和其他直接费用”。成本控制的过程是运用系统工程的原理对企业在生产经营过程中发生的各种耗费进行计算、调节和监督的过程，同时也是一个发现薄弱环节，挖掘内部潜力，寻找一切可能降低成本途径的过程。科学地组织实施成本控制，可以促进企业改善经营管理，转变经营机制，全面提高企业素质，使企业在市场竞争的环境下生存、发展和壮大。其中直接材料成本是构成制造业成本的主体,包括构成产品实体的原材料与外购零部件。材料成本是传统制造业成本的主体和核心,是制造业成本控制中最有诱惑力、最具经济价值的重点部分,它的节约给企业带来的利润杠杆效益在成本因素中最为直接、最为明显,且材料成本占销售收入比重越大其杠杆效益也越明显。一般传统制造业产品成本构成中,材料成本所占比重通常在70%～90%,有的制造业,如装备制造业,其比重甚至超过90%。虽然控制成本应当是全面的、全过程的控制,但首先更需要突出重点,抓主要矛盾,集中精力抓主要成本。控制成本首要的是控制影响制造业利润最主要、也是最敏感的成本因素即材料成本,直接人工和其他直接费用相对而言大多数为不可控成本。中国传统制造业行业众多，生产的产品也种类繁多，面对的客户情况也不尽相同，批量生产任务以及生产过程的复杂程度，生产周期等具有不同的特点,而中国的制造行业在生产成本控制中存在生产经营计划管理模式落后、信息共享程度低、时效性及准确性较差、管理方式落后，部门间缺乏沟通以及对市场把握程度不够等等情况。本文通过对降低机械制造业成本的方法研究,目的是把成本费用的观念渗透到企业生产经营的每个环节,即做到全员、全方位、全过程地控制成本,从而提高企业产品在市场上的竞争力,同时提高企业竞争的主动权。 我的这篇论文为此针对我国传统制造业中存在的某些问题,从材料采购、库存，生产工序的安排，成本会计控制的最新发展动态等各个环节入手,讨论在实际生产过程中如何采取相应的措施和方法来实现对材料成本的有效控制。第一章和第二章为本文的第一部分。第一章为绪论部分，主要是介绍当前社会背景下，论述中小制造企业所面临的竞争环境，如何在成本控制中处于领跑者的地位。第二章到第五章主要是制造业成本控制相关理论进行了回顾，主要相关理论包括成本控制的核心和关键、材料采购的管理、生产效率的提高并结合案例进行了深入的讨论。第五章是本文的第三部分。主要是现代成本会计的发展对成本控制的影响及对策。通过分析成本会计在企业成本控制中的作用以及随着控制环境的变化使用传统成本会计核算对成本控制所产生的影响以及相应的对策，和成本控制和管理理论等问题进行了分析和研究，探讨怎样提高公司的效率使得降低成本的水平得到进一步的提高，极大地提升了公司的市场竞争力。
英文摘要：	In recent years as China's economic restructuring and changes in business environment, the negative affect factors of cost control is increasing, especially recently with the rapid rise in agricultural prices, the price of production materials, especially steel , coal, oil and other product prices also hit a new high in recent years, so cost control is facing unprecedented pressure. In a fairly competitive market environment, the cost can decide the success or failure, the cost of measuring the level of investors has become an important criterion for the competitiveness of enterprises. Power of business survival and ultimate goal is for profit. Therefore, enterprises must ensure business survival formula: Profit which is equal to Revenue deducting Cost is greater than zero and range in a certain reasonable . Therefore, enterprises should pursue the goal more than earning profits, increasing sales revenue, but also do everything possible to reduce costs and energy saving. When the enterprise fights with competitors the favorable result which sales revenue less the cost of control is a key competitive advantage companies. Famous example is the Handan Iron and Steel, Handan Iron and Steel's success is that the layers of the implementation of a strict cost control, cost accounting process of the enterprise division of very small, and cost control in every step of responsibilities to the people as much as possible reduce production and management costs of every aspect of the process. Low-cost advantage allows businesses to adopt flexible market strategy of price competition from the price advantage. Therefore, how to reduce the production, processing costs as the one before us is an unavoidable issue. Corporate cost control is a very complex and very difficult task. The pursuit of the business is to maximize profits, and the activities undertaken to achieve the ultimate goal is to maximize the business value so cost control is an important means to achieve this goal. The so-called cost control which it is that according to a certain period of enterprise cost management objectives established in advance by the principal cost control in its terms of reference and occurring in the production cost and cost-control process before on a variety of factors and conditions affecting the cost to take a series of prevention and regulatory measures to ensure the cost-management behavior to achieve management objectives. The meaning of the traditional product cost generally only refers to the product manufacturing cost which includes direct materials, direct labor costs and manufacturing costs which should be assessed but will put the cost of other administrative expenses and sales costs and all costs for the period have nothing to do with the product. Therefore, the broad concept of cost, both in product manufacturing cost (middle bottom) and also includes product development and design costs (upstream bottom) but also including the use of cost, maintenance cost and disposal cost (downstream bottom) related to the product range .For the cost of all enterprise resources accordingly we must control the three aspects of all costs incurred. Manufacturing cost of the cost of the project includes "direct materials, direct labor and other direct costs." The process of cost control is the use of systems engineering principles in the production and operation of enterprises that occur during the calculation of various cost, regulation and supervision but also to discover weaknesses in internal potential to find all possible ways to reduce costs in the process . Scientific organizations and implementation of cost control can promote the enterprises to improve management and change management mechanism, improve the quality of enterprises so that enterprises in market competition environment survival, development and growth. Direct material cost is the main manufacturing costs including raw materials constituting a product entity and purchased parts. Material cost is the cost of traditional manufacturing core of the subject and is the most attractive manufacturing cost control and the key part of most economic value. It's saving the profits to the enterprise leverage the cost benefit factors in the most direct and most obvious and material costs accounted for the greater proportion of sales revenue, the more significant benefits of its leverage. In the cost of traditional composition of manufactured products the proportion of material cost is usually accounted for 70% to 90% and even in some manufacturing industries such as equipment manufacturing, its share even more than 90%. Although the cost should be comprehensive and full process control firstly we need to focused to grasp the principal contradiction and concentrate on grasping the main cost. The primary cost of manufacturing is the most important control which is the most sensitive to cost factors or cost of materials, direct labor and other direct costs of most of relatively uncontrollable costs. China's traditional manufacturing industry has many products which have a wide range of customers in the face of different situation, production tasks and the complexity of the production process, production cycles have different characteristics. While China's manufacturing industry in the production cost Control of production and business plan management model is with the low level of information sharing, timeliness and accuracy of the poor, backward management, lack of communication between departments and grasping the extent of the market and so the situation is not enough. By reducing the cost of machinery manufacturing method which aims to penetrate the concept of cost to every aspect of production and operation that is to achieve full, round, the whole process of cost control, thereby enhancing product in the market on competitiveness, while increasing the competitive initiative. My thesis is focused in the existence of some traditional manufacturing issues from material procurement, inventory, production processes, cost accounting control of the latest developments in various aspects of starting to discuss how to take the actual production process appropriate measures and methods to achieve effective control of material costs. Chapters I and II as the first part of this article. The first chapter is the preface which introduces the current social context, discusses the small and medium manufacturing enterprises face competitive environment and how to run cost control in the lead position. The second chapter is mainly related to manufacturing cost control theory which is the main theories including the core and key cost control, material procurement management, production efficiency and with case-depth discussion. The fifth chapter is the third part of this article. Mainly it is the development of modern cost accounting cost control and countermeasures. Cost accounting in the enterprise by analyzing the role of cost control and change control environment with the use of traditional cost accounting of the impact of cost control and the corresponding countermeasures and cost control and management theory are analyzed and studied to how to improve the efficiency of the company making the level of cost reduction and can be further improved so as to greatly enhance the company's market competitiveness.
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