生产成本系统的建立.pdf

A 公司生产成本控制系统的建立 王景巍 内容摘要: 本文阐述了A 公司建立时所处的经营环境，并在分析内外环境及 企业的优劣势的基础上选定低成本战略、建立成本控制系统的过程。系统地介绍 A 公司成本体系的建立过程，结合印刷的工艺特点阐述了印刷企业生产成本控制 的主要方法。并对成本控制系统有效运行的保证措施，如建立持续改善体系、实 行可视化管理等进行了阐述。本文共分为四个部分： 第一部分介绍了A 公司发展现状及成本管理的重点。 第二部分详细介绍了成本控制方法，着重介绍了工序费用标准的建立及有效 控制。 第三部分描述了 A 公司成本控制的的实施过程。从建立、健全生产原始记 录开始，确定了以工序费用为主的成 核算方法，在总结原始记录的基础上形成 了科学的成本定额，建立了严格的成 责任制度，并对材料、产量、工时等方面 进行了严格的成本控制，形成系统的成本控制体系。 第四部分是对成本控制的保证措施，如建立持续改善体系、实行可视化管理、 实现成 信息的快速反馈等进行了阐述。 关键词： 成 成本控制 工序费用标准 可视化管理 Establishing Cost Management System for A Company Wang Jing Wei Abstract: This article explains the course of prosecution condition of company A s foundation, making choice of the lower cost stratagem and establishing the cost control system on the basis of analyzing the inside and outside circumstance and corporation s dominance or inferior position. Introduce the foundation course of company A s cost system. Explain the main method of printing corporation s production cost control combining the printed technical characteristic. And explain the guarantee measure of running efficiently the cost control system, such as establishing the persistent amendatory system and carrying out the management that can be seen at the same time. The thesis consists of four parts: The first part introduce the developing status and cost control emphases of corporation A. The second part explains cost control method in detail, mainly explained the working procedure expenses standard and efficiency control. The third part describes the course how to carry out the cost control of company A . Beginning with establishing and perfecting the original records, confirm the cost check method that taking the working procedure mainly form the scientific cost ration on the basis of original records, establish the strict cost obligation system,