北京威力超超激光刀模有限公司成本管理现状及问题分析.pdfVIP

摘 要 成本管理是企业经营管理的重要方面，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重要作用。成本管理也是反映企业生产经营、工作质量 和经济效果情况的重要指标。本论文是以北京威力超超激光刀模有限公司为背景资 料，对该公司目前成本管理的现状,即成本管理思想、产品设计成本管理、物流采 购成本管理、产品生产过程成本管理以及销售环节成本管理进行调研及分析，找出 其成本管理中的优点和不足，并根据相关的成本管理的理论，结合公司的实际情况， 针对其成本管理中的问题，提出了几点比较可行的成本管理完善思路，即更新企业 成本管理的思想观念、完善产品设计环节的成本管理以及改善企业成本管理方法， 将其运用到公司成本管理中，将会更有效的降低产品成本，带来更多的效益。 关键词：成本，成本管理，企业效益 I Abstract The cost management is an important aspect of the enterprise management and operation, which is an main task of the enterprise daily management and operation, and it is playing the influential role in the enterprise production operation practice. The cost management is also an important target to reflect the enterprise production operation, the work quality and the economic effect .This paper is my internship over the power of Beijing Co., Ltd. for the Ultra-laser Daemon background information .Research and cost analysis this companys present cost management situation, that is the cost management thought 、 the cost management of designing products, the cost management of physical distribution procurement, The cost management of production process and marketing chain management. Find out the cost of the management of the strengths and weaknesses, and in accordance with the relevant knowledge of the cost management .Accounting to the actual stations of the branch, in view of its cost management problems, I made a number of relatively feasible cost management improvement ideas, which are updating ideas and concepts of the enterprise’s cost management, improving the cost management of designing product, and improving enterprise’s methods of cost management. If the company uses them in the cost managements, it will significantly reduce product costs and bring more