中国制造业成本管理问研究——以济南钢铁集团为例.doc

中国制造业成本管理问题研究——以济南钢铁集团为例 摘要：随着经济市场竞争的不断加剧，人们也越来越关注对于生产成本的研究，成本管理在企业中占有着非常重要的地位。然而怎样与我国的国际相结合，从而借鉴国外一些先进制造业成本管理的经验，来提升我国制造业成本管理的水平，将我国和先进国家成本管理上的差距也是我们在制造业成本管理上需要重视的工作内容。 本文以济南钢铁集团的成本管理为例，将文章分为四个章节，在第一章中阐述了本文研究的意义、文献综述以及研究的方法；在第二章中进行了成本管理基本的理论研究，作为整个文章研究的基础；在第三章中介绍了我国钢铁企业成本管理的现状，随后又分析了我国钢铁企业之中成本管理存在的问题；在第四章中结合济南钢铁的实际情况，并通过对于济南钢铁成本管理实际工作情况的分析，对济南钢铁成本管理优化进行探讨。希望本文的研究对日后中国制造业的成本管理有一定的借鉴价值。 关键词：中国制造业；钢铁企业；成本管理；对策 Abstract: with the increasing economic competition in the market, people also more and more attention to the study of the production cost, cost management in the enterprise plays a very important position. However how to combined with our countrys international, which based on the experience of the foreign advanced manufacturing cost management, to improve the level of manufacturing cost management in our country, the cost management on the gap between China and advanced countries is also we need on the manufacturing cost management attaches great importance to the work content. Based on the cost management of jinan iron and steel group as an example, the article is divided into five chapters, in the first chapter elaborated this article research significance, literature review and research methods in the second chapter has carried on the cost management basic theory research, the basis of studying the composition the whole article; In the third chapter introduces the status quo of Chinas iron and steel enterprise cost management, then analyzes the problems existing in the cost management of our country iron and steel enterprises; In the fourth chapter in combination with the actual situation of jinan iron and steel, and through the actual working situation of jinan iron and steel cost management analysis, the paper probes into the optimization of jinan iron and steel cost management; In the last chapter v puts forward the countermeasures to solve the problem of Chinas manufacturing cost management. Hope that this article research on the cost management o