浅议我国生产性企业成本控制问题本科毕业论文.docVIP

PAGE 本科毕业论文 （20 届） 浅议我国生产性企业成本控制问题 所在学院 专业班级 会计学 学生姓名 指导教师 完成日期 浅议我国生产性企业成本控制问题 ——以联想企业电子信息产品（手机）为例 摘 要：面对当今企业生存压力激增的严酷现实下，对各大小企业来说成本控制越来越成为企业管理不可或缺的一部分，特别是以销售实体产品为经营方式的生产性企业。近年来，企业观念不断变化，打破原有成本控制管理的范畴，将其范围从对制造成本的管理向前拓展到对产品设计成本、工艺选择成本，向后拓展到对市场成本的管理。本文便以生产性企业入手，文章前半部分以分析我国生产性企业现状和行业特点以及其成本控制存在的主要问题，而文章后半部分以一电子产品公司为具体案例分析企业成本种类、影响成本因素以及其有效控制企业成本方案以及新时代的我国生产性企业应该构建一个怎样的成本控制模式，这也是本文的创新之处。 关键词：生产性企业；成本控制；企业现状；行业特点 The Discussion on Cost Control problems in Chinese Manufacturing Enterprises A study of electronic products (Mobile phone) company Lenovo Abstract: To be faced with the enterprise survival pressure in the current harsh society. The cost control of many enterprises becomes more and more integral part of enterprise management, especially for the mode of selling entity products of the manufacturing enterprises. In recent years, the enterprise concept has been changing, For instance, making the option of the advanced experience of promotion, method, and breaks down the original cost control management category. From forward its range of manufacturing cost management has expanded into product design cost and process selection cost, from back the market has extended to cost management. This paper to begin with the manufacturing enterprise, the first half of the article analysis the present situation of Chinese manufacturing enterprises, and the main problems of cost control of characteristic industry production enterprises. The latter part of the articles has study the electronic products company for a specific case to analysis the enterprise cost types, influence factors and the effective cost control plan. At the same time, in the ever-accelerated era, how the Chinese manufacturing enterprises should construct a reasonable cost control mode and this is also the innovation place of this paper. Key words: manufacturing enterprises；cost control；cost management；current situation 目 录 一、引言 1 二、我国生产性企业相关背景介绍 1 （一）关于生产性企业的界定 1 （二）我国生产性企业的发展趋势 2 （三）我国生产