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经济新常态背景下制造业成本控制研究
——以广汽集团为例
摘 要
经济新常态时期的特点为经济增长变缓,企业不再是简单地扩大生产,而是注重生产资源节约又高质量的产品,这也是处于该背景下的必然要求。面对市场竞争如此激烈,企业需根据市场需求和自身情况,不断优化企业的经营方式,资金是企业持续运转的关键,成本控制是企业生产规划的重中之重。制造业作为我国重要的领域,其新时期任务应逐渐转化为以提高生产效率为主,争取以较低成本生产高质量的产品,中国制造业在新的发展环境下如何优化成本管理是企业当前亟需解决的重要问题。
本文以广汽集团作为研究对象,深入研究其成本控制情况,发现其成本控制存在的问题,剖析其原因,并提出相应的解决对策,促使其成本控制体系得到优化,进而提升市场竞争力,同时为其他制造型企业生产提供借鉴。
关键词:成本控制;制造业;竞争;发展;高效率
Research on Manufacturing Cost Control under the Background of New Normal Economy
—Take Guangzhou Automobile Group as an example
Abstract
The new normal period of economy is characterized by slow economic growth. Enterprises no longer simply expand production, but pay attention to the production of resources saving and high-quality products, which is also an inevitable requirement in this context. In the face of such fierce market competition, enterprises need to constantly optimize their business mode according to market demand and their own situation. Capital is the key to the sustainable operation of enterprises, and cost control is the top priority of enterprise production planning. As an important field in our country, the task of manufacturing industry in the new era should be gradually transformed into improving production efficiency and striving to produce high-quality products at a lower cost. How to optimize cost management in Chinas manufacturing industry under the new development environment is an important problem that enterprises need to solve at present.
This article takes the GAC Group as the research object, deeply studies its cost control situation, discovers its cost control problems, analyzes its causes, and proposes corresponding solutions to promote its cost control system to be optimized, thereby enhancing market competitiveness, while Provide reference for other manufacturing enterprises.
Key words:Cost control; manufacturing industry; competition; development; high efficie
目 录
TOC \o 1-3 \h \z \u 6873 摘要 I
6436 Abstract II
10066 一、绪论 1
21393 (一)研究背景及意义
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