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论文编号：	3531
作者编号：	2220090872
上传时间：	2011/9/26 10:10:51
中文题目：	上海建利混凝土有限公司成本控制与管理研究
英文题目：	STUDY ON COST CONTROL AND MANAGEMENT OF SHANGHAI JIANLI CONCRETE CO.LTD
指导老师：	马连福
中文关键字：	关键词： 成本控制 成本管理 混凝土 建利公司
英文关键字：	KAY WORDS: COST CONTROL COST MANAGEMENT CONCRETE JIANLI ENTERPRISE
中文摘要：	随着我国经济体制改革的不断深化，市场经济日益完善，企业面临的经营环境也不断发生着巨大的变化，同行业的投资在不断的涌现,高利润的时代已经成为过去,市场竞争更趋激烈。在社会主义市场经济和现代企业制度逐步建立完善的过程中，深化成本管理改革一直是一个突出而又迫切的问题。市场经济一方面为商品混凝土企业的发展提供了任意驰聘的广阔天地，另一方面使商品混凝土企业面临着激烈的市场竞争。面对这种形势，企业要生存、求发展，就必须苦练内功，采取各种控制方法改进成本管理，以低于竞争对手的成本水平进行生产经营，才能在竞争中立于常青。目前我国许多企业所采用的传统成本管理方法存在着诸多缺陷，难以满足企业参与市场竞争的需要，为了让企业摆脱传统的成本管理方法,所以就必须对传统的成本控制方法加以改进和完善。创新是改进我国商品混凝土企业成本控制的首要问题，现在我们需要成本管理观念的创新、成本管理制度的创新、成本控制方法的创新。本文通过研究对上海建利混凝土有限公司的成本控制与管理，分析了此公司的各种方法与措施，在原材料采购、生产过程控制、质量技术管理、车队管理、销售管理、设备管理、行政管理以及合理避税等八个方面对企业成本控制与管理做出了叙述。得出了，要使一个企业提升自身的优势,就必须要找到一个适合这个企业本身的成本控制方式与管理模式，全面增强企业管理者的成本意识与能力，让成本控制与管理成为全员意识与责任，提高企业整体的战斗力,这样才能降低企业的成本，提高企业在市场发展的竞争力，屹立于不败之地。
英文摘要：	As the reform of our country's economic system deepens and the market economy improves, the business environment varies vastly and the market competition becomes more and more fierce. In the course of the establishment and the consummation of the socialist market economy and modern enterprise system, the furtherance of the cost management stays there as an extrusive and urgent problem. On one hand, the market economy provides a free environment for the concrete enterprise, on the other hand, free market is always followed by fierce competition. On the condition of that, the only way for a company to survive and develop is to improve cost management through various methods, thus its cost efficiency is higher than that of its rival and it can win all the time. At present, the conventional cost management means which are adopted by many companies have many drawbacks, which are hardly to satisfy the companies to survive in the market competition. So innovation is the primary way to improve the cost control for the domestic concrete enterprises. What we should do is the innovation of the cost management concept, the cost management system and the cost control method. This text studies the means and methods of cost control and cost management, which are adopted by the SHANGHAI JIANLI CONCRETE CO.LTD. The contents are as follows: the purchase of the raw material, the control of the production process, the management of the quality and technology, the management of the convoy, the sales management, the facility management, administrative management and reasonable tax avoidance. The text comes to a conclusion that a company would not win all the time unless it finds out the appropriate and efficient cost control way and management mode, the supervisor enhances the awareness and competence of cost control, and the staff member aware the importance and responsibility of the cost control and management. Only through this , the company can carry out cost cut and have more competitive power in the market.
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