财务管理专业毕业论文--绍兴纺织企业成本控制研究.docVIP

摘 要 科学技术的飞速发展使高科技产品不断涌现，在促使生产效率得到极大提高的同时，生产消耗得到降低，进而使社会生产在更大规模上进行，新兴行业快速走向成熟。在一个成熟的纺织行业，产品的价格下降成了不可改变的趋势.为了在价格下降的同时获得更多的利润，纺织企业需要降低成本，抵消价格下降所形成的不利影响，这一要求迫使纺织企业将成本控制提上日程。 成本控制作为纺织企业财务管理的关键环节和创新管理的重要举措，在纺织企业发展壮大中具有举足轻重的作用。纺织企业怎样创新管理制度，以低于社会平均成本的产品占领市场，成本控制是重点。本文在阐明绍兴纺织企业经营特点和发展现状、纺织企业的成本构成和特点的基础上，收集有关绍兴纺织企业成本控制的资料数据，分析总结绍兴纺织企业成本控制存在的问题和原因，并提出加强绍兴纺织企业成本控制的对策建议。 关键词：绍兴；纺织企业；成本控制；问题；对策 Abstract The rapid development of science and technology makes high-tech products constantly emerging. In urging the production efficiency gets great increases, production cost gets reduced, and more large-scale social production achieved. Emerging industries mature fast. In a mature textile industry, product prices fall into unchangeable trend of prices fall. In order to obtain more profits at the same time, textile enterprises need to reduce costs to offset the adverse impact of prices decrease, which forced textile enterprise to put cost control on the agenda. Cost control as the key link in financial management and an important measure in innovation management of textile enterprises plays an important role in the growth of textile enterprises. The key of how to provide lower than the average cost of products to dominate the market by innovating the management system in textile enterprise is cost control. This paper expounded Shaoxing textile enterprise operational characteristics and the present situation of development, the textile enterprise cost constitution and characteristics. Based on this, it collected relevant data of cost control in Shaoxing textile enterprise, analyzed and summarized Shaoxing textile enterprise cost control problems and causes, and put forward countermeasures and suggestions to strengthen the cost control of Shaoxing textile enterprise. Key Words：目 录 一、绍兴纺织企业经营特点和发展现状 1 （一）绍兴纺织企业经营特点 1 （二）绍兴纺织企业发展现状 2 二、纺织企业的成本构成和特点 4 （一）纺织企业的成本构成 4 （二）纺织企业成本的特点 4 三、绍兴纺织企业成本控制存在的问题 5 （一）不能与变化的外部经济环境相适应 5 （二）利益驱动导致成本信息失真 5 （三）成本控制观念落后 6 （四）不能满足纺织企业实行全面成本控制的需要 6 （五）成本控制方法陈旧