毕业设计(论文)排版范文.docVIP

毕业设计（论文） 题 目 英文题 学生姓名 专 业 班 级 指导教师 二零零七年六月 摘 要 成本管理一直是企业日常经营管理的一项中心工作，在企业生产经营实践中起着相当重要的作用企业全方位管理的最基本环节，其最终结果是给企业带来一定的成本效益。在竞争激烈的市场经济条件下，企业要想生存或谋求发展壮大，除了技术领先、资本雄厚之外，管理在其中起到越来越重要的作用是企业管理活动中永恒的主题成本措施ABSTRACT The cost management has been a central work of the enterprise’s management everyday. It plays an important role in the enterprises operation, It is also the most basic process of general management in business enterprise, which finally bring some cost efficiency for business enterprise. Besides technique lead, capital strong, the cost management is required to play a more and more important role to exist or seek the development under the condition of competition. It is also the eternal topic of management activity in the enterprise. New Day International Gape Wine Business Limited Company (i.e. “Sun time”, same in the following) has a imperfect cost management system, which mainly shows in the staff’s lack of cost control idea, the incorrect cost accounting and the management method, the loose control purchase of the management, the informal inventory management, the inflexibility of responsibility cost control system. In the view of above problems, this article proposed some measures, such as the construction of enterprise culture, the consummation of cost accounting and the management, the enhancement of purchase and inventory management as well as the target cost responsibility system to reduce the cost. The author anticipated this article can efficiently improve the cost management at present and enhance the economic efficiency for the Sun time. Keywords The Cost Management; Problem; Counter Measure 目 录 绪论 1 一、公司简介 1 二、酒业公司成本管理的现状 3 （一）酒业公司成本管理基本情况介绍 3 （二）酒业公司成本管理体系建设情况 3 三、酒业公司成本管理存在的问题 5 （一）管理层与员工缺乏成本控制的理念 5 （二）成本核算与管理方法方面存在不足 5 1.成本管理理论和内容僵化 5 2.缺乏成本计划管理 7 3.缺乏切实有效的成本控制 8 4.成本核算管理不够深入 8 （三）采购与管理环节控制不当 9 1.存在无计划采购 9 2.采购程序不规范 9 3.供应商比较单一 10 （四）存货管理不规范 10 1.包装物管理不规范 10 2.原材料管理不规范 11 3.其