酒业公司成本管理制度.doc

摘 要 成本管理一直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相当重要的作用，也是企业全方位管理的最基本环节，其最终结果是给企业带来一定的成本效益。在竞争激烈的市场经济条件下，企业要想生存或谋求发展壮大，除了技术领先、资本雄厚之外，成本管理在其中起到越来越重要的作用，它是企业管理活动中永恒的主题。 ******有限公司（简称“酒业公司”，下文同）在成本方面缺乏一个完善的管理体系，主要体现在管理层与员工缺乏成本控制的理念、成本核算与管理方法存在不足、采购与管理环节控制不当、存货管理不规范、缺乏责任成本控制系统的灵活运用等问题。本文针对以上问题，实践上提出了建设企业文化、完善成本核算与管理方法、加强采购与存货的管理以及实行目标成本责任制等一系列降低成本的有利措施。笔者期待本文的探讨能有效的改善酒业公司目前的成本管理现状，降低成本，提高经济效益。 关键词 成本管理； 问题； 措施 毕业设计（论文） ABSTRACT ABSTRACT The cost management has been a central work of the enterprise’s management everyday. It plays an important role in the enterprises operation, It is also the most basic process of general management in business enterprise, which finally bring some cost efficiency for business enterprise. Besides technique lead, capital strong, the cost management is required to play a more and more important role to exist or seek the development under the condition of competition. It is also the eternal topic of management activity in the enterprise. New Day International Gape Wine Business Limited Company (i.e. “Sun time”, same in the following) has a imperfect cost management system, which mainly shows in the staff’s lack of cost control idea, the incorrect cost accounting and the management method, the loose control purchase of the management, the informal inventory management, the inflexibility of responsibility cost control system. In the view of above problems, this article proposed some measures, such as the construction of enterprise culture, the consummation of cost accounting and the management, the enhancement of purchase and inventory management as well as the target cost responsibility system to reduce the cost. The author anticipated this article can efficiently improve the cost management at present and enhance the economic efficiency for the Sun time. Keywords The Cost Management; Problem; Counter Measure 毕业设计（论文） 目录 目 录 TOC \o 1-3 \u 绪论 PAGEREF