海信科龙公司成本管理问题及对策.doc

毕业设计（论文）--海信科龙公司成本管理问题及对策 Abstract Profit is the main beam of life, and cost management is the source of the pillars of corporate profits. How to enhance the cost management, to control costs, to improve economic efficiency has been the basic tasks of enterprises under the modem enterprise system. Enterprises confronted with external and internal environments are constantly changing, facing such a fierce competition in the market, in order to get a firm foothold, the need to strengthen cost management, which would put through the whole process of production and operation. China is the biggest refrigerator producer and exporter in the world, the refrigerator output accounts for 40％ of the world, and it has become the global refrigerator product main supplier. The cost leading strategy is an important strategy for our country’s refrigerator enterprises to seek the long-term development, enhance their own competitive advantage in the fierce market competition environment. The analysis of the cost management’s current status of Hisense kelon company is carried out based on the present situation of the company and the development trend of the cost management. Firstly, this article makes a statement about the concept of the company’s system of cost management theory. Secondly, basic status?of the Hisense kelon company has also been analyzed fully in this article, and statement to present situation of the company’s cost management is made according to definite circumstances of the Hisense kelon company. Finally, according to the known information, this article suggests properly that the company, with hopes that these suggestions could work on the?improvement of the company’s cost management degree, should have to control over cost management. Key Words: Refrigerator, Cost management,Value chain cost management 目 录 引 言 1 一、成本管理相关理论 2 （一）成本管理理论介绍 2 1．成本的定义 2 2．成本管理对象和目标 2 3．成本管理的手段和功能 3 （二）成本管理理论的运用现状 3 （三）现代成本管理对我国电冰箱企业的意义 4 二、海信科龙成本管理案例分析 5 （一）海信科龙电器公司背景介绍 5 1．海信科龙电器公司介