龙泉食品有限公司的成本控制中存在的问题及对策

1龙泉食品有限公司的成本控制中存在的问题及对策摘要本课题所研究的主要内容是成本控制中所存在的问题及对策。该项研究主要是针对我所选的龙泉食品有限公司进行分析和研究。21世纪初期子我国加入WTO后，我国的国际贸易日益加深，在工业化，市场化和国际化的共同推动下我国的食品企业也日益壮大，随着我国国民经济的上涨，人均收入的提高，虽说我国国民的恩格尔系数有所下降，但食品的消费结构得到的改善，同时推动了食品业的壮大及发展。但其所存在的问题也日益显露，大企业发展迅速，而某些小企业则因缺少机遇和较好的经济决策逐渐倒闭，其小企业的竞争也越演越激烈。因小型食品公司的经营模式基本相同，所以小型食品企业要想在竞争中取得优势的同时而获得最大的利润，就必须从公司本身寻找途径。而成本控制是企业中的重要管理之一，成本控制能影响企业的经济效益，也关系到企业的生存及发展，所以合理有效的控制成本降且成本降到最低，是目前企业寻求方法中最有效最直接的方法。食品公司最终的目的就是实现其企业利润的最大化，也就是说在降低成本的同时而获得最大的经济效益，简单的说就是如何做到在产品质量得到保障的同时以最小的投资获得最大的收入，是每个企业力求的目标。近几年随着物价的上涨，食品企业的成本费用也随之上涨，而企业的整体利润在逐渐的下降，其成本控制也成为了企业成本管理的重要核心及手段，要想要以最少的投资而获得最大的利润的同时产品的质量得到保障就必须得完善企业成本控制管理，加强成本控制意识，制定合理的成本控制流程，控制各个流程中的成本费用。关键词：成本控制食品企业成本费用利润成本管理2TheproblemsandCountermeasuresofcostcontrolinLongquanFoodCo.,Ltd.abstractThemaincontentofthistopicistheproblemsandCountermeasuresinthecostcontrol.ThisresearchismainlyformyselectedLongquanFoodCo.,Ltd.foranalysisandresearchAtthebeginningofthetwenty-firstCenturysubafterChina'saccessiontoWTO,China'sinternationaltradedeepening,inindustrialization,foodenterprisesinChinatopromotetheinternationalizationandisgrowing,alongwithourcountrynationaleconomyrise,percapitaincomeincreased,althoughtheEngelcoefficientofournationaldecline,buttheconsumptionstructurethefoodisimproved,whilepromotingthegrowthanddevelopmentofthefoodindustry.Buttheexistingproblemsarealsoincreasinglyexposed,largeenterpriseshavedevelopedrapidly,andsomesmallenterprisesduetothelackofopportunitiesandgoodeconomicpolicygraduallycollapsed,itssmallbusinesscompetitionbecomesmoreandmorefierce.BecauseofthesmallfoodcompanymodebasicThesame,sothesmallfoodenterprisesinordertoachievecompetitiveadvantageandobtainmaximumprofits,theymustfindawayfromthecompanyitself.Thecostcontrolisanimportantoneintheenterprisemanagement,costcontrolcanaffecttheeconomicefficiencyofenterprises,butalsorelatedtothesurvivalanddevelopmentofenterprises,sothereasonableandeffectivecostcontrolandthecostisreducedtoaminimum,istheenterprisetoseekthemethodismosteffectiveandmostdirectway.Themaximumfoodcompany,theultimateaimistorealizetheenterpriseprofit,thatistosayinordertoreducethecostandachievethemaximumeconomicbenefitsissimplyhowtogetinsuranceatthesametimewithminimuminvestmentformaximumincomeinthequalityofproducts,eachenterpriseistotargetinrecentyears,withtheprice.Rise,foodbusinesscostshaverisen,andtheprofitsofthewholeenterprisegraduallydecreased,itscostcontrolhasbecomethecoreofenterprisecostmanagementandtheimportantmeanstoproductqualityatthesametimetoobtainthe3maximumprofitwithminimuminvestmentguaranteemustperfecttheenterprisecostcontroltubeStrengthenthecostcontrolconsciousness,makereasonablecostcontrolprocedure,controlthecostandcostineachprocessKeywords:costcontrol;foodenterprise;cost;cost;profit;costmanagement4目录1绪论............................................................................................................................................61.1论文研究的背景及意义...................................................................................................61.1.1课题的背景...................................................................................................................61.1.2论文研究的意义..........................................................................................................61.2国内外相关研究情况........................................................................................................61.2.1国外研究情况...............................................................................................................61.2.2国内相关研究情况......................................................................................................72成本控制的概述.................................................................................................................82.1成本控制的定义.................................................................................................................82.2成本控制的类型.................................................................................................................82.3成本控制的方法.................................................................................................................92.3.1目标成本管理...............................................................................................................92.3.2作业成本管理...............................................................................................................92.3.3责任成本控制...............................................................................................................92.2.4标准成本控制.............................................................................................................113龙泉食品有限公司的简介及成本控制现状分析的问题.........................123.1龙泉食品有限公司的简介............................................................................................123.2龙泉食品有限公司的经营现状...................................................................................123.3龙泉食品有限公司财务数据分析...............................................................................134龙泉食品有限公司成本控制存在问题的原因..............................................184.1