港口机械产品生产成本优化管理研究-物流工程专业论文.docxVIP

Abstract ◆ For the global economy have achieving gradual recovery and development in ‘k recent years，the domestic and international port container throughput increase r， t rapidly and the equipment manufacturing gaill further development．The port machinery develops in the direction towards large-scale,high-speed and automatization,its mechanical structure becomes more complicated and more technical content involved．Port machinery products characterized by personalized user requirements、single or small batch production and high production costs．In the increasingly fierce market competition，it is significant to adopt scientific production management and optimize production costs． This thesis first introduces the background and significance of the research．And overviews the theories of cost control at home and abroad to identify research thoughts and methods． Secondly,the paper introduces related costs managements ideas and makes a discussion towards the concept and classification of the product costs．Then make an analysis on the ideas and principles of the product costs control and introduces some ways of cost accounting in details． Thirdly,specific to the characteristic of the port machinery production,the paper analyses the composition of the product cost and introduces the example company一-LD Company this paper relies on,t0 analyses the LD Company’s advantages and disadvantages and its management status． Finally,specific to LD Company’S flagship product—mobile crane,the paper accounts its product costs by adopting activity-based costing．Then make a ．f comparison wim the traditional accounting method to list their differences．And 太 propose improvement measures． q- Key words：Port machinery,Mobile crane,Acti啊ty---based costing,Product cost ^ lI  目录 ◆ 第l章绪论 。l 1．1研究的背景及意义 1 1．2国内外研究现状 ．．2 1．2．1国外产品成本控制研究现状 2 1．2．2国内产品成本控制现状 4 1．3研究的主要内容与目标 5 1．3．1研究思路 6 1．3．2研究流程 7 1．3．3研究主要内容 8 第2章企业生产成本管理分析 10 2．1生产成本的相关概念 10 2．2生产成本的分类 l l 2．3企业产品成本控制 12 2．4企业产品成本控制的原则 13 2．5成本核算方