制造业成本管理问题研究——以河北涉县天津铁厂为例.pdfVIP

制造业成本治理问题研究—以河北涉县天津铁厂为例 摘 要 随着市场经济的进展，产品结构的多元化趋势，使得各企业之间的竞争越来越激烈，成本治理 问题的重要性在各企业之间越来越明显。首先，在激励的竞争中企业要想获得成功，在控制好生产 销售方面的问题后更重要的是要节省成本，进行有效的成本控制成为企业进展的关键。其次，成本 治理问题是一个多方位、立体化、全企业共同完成的体系，做好成本治理问题解决对提高企业盈利 水平有很大帮助。目前我国钢铁产业面临诸多问题，竞争激烈，导致企业运行困难，甚至出现收不 抵支的现象，更多的面临破产倒 闭的危险，主要 是传统的节省节省观念，侧重于产品成本的核算 ，我国市场经济体制逐步完善。最终，企业所面临的外部和内部环境都发生了很大的改变，企业应 该更加关注成本治理。使企业的成本治理跟加科学化和系统化，本文从定额制定，标准化工作和制 度建设几方面阐述并以河北涉县天津铁厂存在的问题及解决方法为例，来展现制造业成本治理问 题在企业进展中刻不容缓。 关键词 ：成本治理，标准化，天津铁厂 ABSTRACT With the development of market economy and the trend of product structure, the competition among enterprises becomes more and more fierce. The importance of cost management is more and more obvious. In the incentive competition, enterprises want to be successful, in order to control the production and sales of the problem is more important to save costs, effective cost control is the key to the development of enterprises. The problem of cost management is a comprehensive, three-dimensional, full of enterprise together to complete the system solution is of great help to improve the profitability of enterprises to cost management. At present, Chinas iron and steel industry is facing many problems, fierce competition, resulting in difficulty in enterprise operation, even to touch the phenomenon, more face bankruptcy risk, mainly traditional saving saving ideas, focusing on product cost accounting, the market economic system of our country gradually improve, enterprises are facing the external and internal environment have undergone great changes, the enterprise should pay more attention to the cost management. Make the enterprise cost management with scientific and systematic, this paper from the quota, standardization system constru