本科毕业论文――成本控制论文

IBJ公司的成本控制分析作者姓名：专业班级：指导教师：摘要随着我国社会主义市场经济制度的建立和健全、经济全球化的快速发展，以及我国鼓励发展经济建设的国策，现在很多行业都趋于饱和，市场竞争前所未有的激烈。企业要在当今激烈的市场中求生存、谋发展,就必须提高企业的管理水平，釆取科学的成本控制方法,降低生产成本和期间费用，以低于竞争对手的成本进行生产经营,提高经济效益，才能在如此激烈的竞争中处于不败之地，甚至成为行业的领先者。本文以BJ公司为研究对象，通过深入了解公司的生产工艺和生产过程，以实践取的数据来分析证明该公司在成本控制方面存在的问题，然后根据存在的问题来提出成本控制的方案，由此达到降低成本、提高经济效益的目的。关键字：成本成本控制经济效益竞争力IITheCostControlSnalysisofBJCompanyAbstract:WiththerapiddevelopmentoftheestablishmentofChina'ssocialistmarketeconomicsystemandsoundeconomicglobalization,andthepolicyofencouragingthedevelopmentofeconomicconstruction,manyindustriesaresaturated,anunprecedentedfiercecompetitioninthemarket.Businessrequirementsintoday'sfiercemarketsurvivalanddevelopment,itisnecessarytoimproveenterprisemanagementlevel,Biantakeascientificmethodofcostcontrol,reduceproductioncostsandexpensesduringtheperiod,lessthanthecostofcompetitors'productionmanagement,improveeconomicbenefits,inordertobeinaninvinciblepositioninthecompetitionissofierce,evenastheindustryleader.Inthispaper,BJcorporationforthestudy,throughin-depthunderstandingofthecompany'sproductiontechnologyandproductionprocessestotakepracticetoanalyzethedatatoprovethecompany'scostcontrolproblemsandtheproblemsaccordingtotheproposedprogramofcostcontrolbythistoreducecostsandimproveeconomicefficiency.Keywords:CostCostControlEconomicCompetitivenesIII第1章前言................................................................................................................11.1本文选题背景及意义......................................................................................11.2国内外文献综述...............................................................................................21.2.1国外文献综述.........................................................................................21.2.2国内文献综述.........................................................................................21.3本文主要研究内容..........................................................................................3第2章成本控制理论概述........................................................................................42.1成本的概念.......................................................................................................42.2成本控制的概念...............................................................................................42.2.1成本控制的原则.....................................................................................52.2.2成本控制的程序.....................................................................................52.2.3成本控制的方法.....................................................................................5第3章BJ公司现状..................................................................................................73.1BJ公司简介.....................................................................................................73.2BJ公司在行业内的经营状况分析.................................................................73.2.1盈利能力的比较.....................................................................................73.2.2各项费用的比较.....................................................................................83.3BJ公司财务分析.............................................................................................93.3.1利润表分析.............................................................................................93.3.2生产成本分析.......................................................................................103.3.3期间费用分析.......................................................................................113.4BJ公司成本控制现状...................................................................................123.4.1生产成本控制......................................................................................123.4.2期间费用控制....................................................................................133.5BJ公司成本控制存在的问题.......................................................................133.5.1材料成本控制失效...............................................................................133.5.2工资费用控制失效...............................................................................143.5.3制造费用控制失效...............................................................................143.5.4期间费用控制失效...............................................................................14第4章BJ公司成本控制存在问题的原因分析....................................................154.1成本控制制度不健全.....................................................................................154.2公司员工成本控制意识淡薄.........................................................................154.3成本预算和成本分析没有发挥正真的作用.................................................16第5章成本控制问题解决措施..............................................................................175.1对材料成本的控制措施................................................................................175.1.1采购成本控制措施..............................................................................175.1.2材料消耗成本控制措施......................................................................175.2对工资费用的控制措施..................................................................