成本控制论文探讨.doc

PAGE  毕业论文（设计） 　　　　　　毕业论文 尖峰制药企业 　　　　　　题　　目 成本控制问题研究 　　　　　　指导教师 　　　　　　学生姓名 林鹏飞 二O一五 年 五 月 十八 日黑龙江财经学院毕业论文（设计） PAGE I 尖峰制药企业成本控制问题研究 摘 要 国内企业面临的竞争越来越激烈，在提高生产效率的同时，如何降低企业的产品成本，成为提高企业竞争力的关键。因此，越来越多的企业开始重视成本控制。国内的制药企业也同样面临着激烈的竞争，加强成本控制，降低产品价格，提高产品的市场竞争力和企业经济效益，对于制药企业求得生存、做大做强至关重要。国家制药企业在当前的经济形势下，针对当前成本控制与控制中的问题和不足，积极采取各种措施。文章从企业成本控制的基本理论入手，结合成本控制的实际情况，从采购材料的成本控制、和材料采购价格和制造费用的使用状况三个角度提出的问题，并针对问题分别提出了改进建议及措施，使公司有效的实施成本控制，进而提高公司的经济效益，达到双赢的局面。 关键词：成本控制；材料采购价格；制造费用 黑龙江财经学院毕业论文（设计） PAGE II Research on Cost Control of Jianfeng Pharmaceutical Company Abstract Facing increasingly fierce competition, domestic companies demand to increase the production efficiency and reduce the product cost of the enterprise meanwhile. It is the key to enhance the competitiveness of enterprises. Domestic pharmaceutical companies are also faced with intense competition. To survive and become more competitive for pharmaceutical enterprises, it’ crucial to strengthen cost control, lower product prices, improve the market competitiveness of products and the enterprise economic benefit. In the current economic situation where both opportunities and challenges exist, On the condition of the insufficiency of cost control and management, we need to take action, Article from the basic theory of engineering project cost control, combined with the actual situation of the project cost control, from material cost control, procurement price, and cost of production questions from three perspectives, and puts forward improvement Suggestions and measures for problems respectively, make the company the implementation of effective cost control, and improve the companys economic benefits, achieve win-win situation. Key words: cost control ; procurement price; cost of production PAGE 12 目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc416947191 摘 要  PAGEREF _Toc416947191 \h I  HYPERLINK \l _Toc416947192 Abstract  PAGEREF _Toc416947192 \h II  HY