蓝月亮(中国)有限公司成本管理问题研究.pdfVIP

蓝月亮（中国）有限公司成本管理问题研究 摘要：在现代社会中，企业发展越来越迅速，企业在发展过程中不断调整发展战略，使其安全度 过瓶颈期。其中企业的成本管理是重要的组成部分，在企业传统成本管理理念中融入新理念，让 其符合自身的发展需求，加快企业发展速度。 传统成本理念与现代成本理念的思想碰撞中，虽两者之间的目标都是为企业更好的发展， 但所采取的方式理念却大不相同，前者理念从企业产品的生产成本角度出发，节约原材料，减少 加工人员数量等基本办法减少产品成本支出提高企业利润；后者理念从企业产品的生产过程管理 角度出发，优化内部组织结构，开发新产品等多方面考虑调整产品生产成本来提高企业利润。本 文以制造业的蓝月亮（中国）有限公司为例，发现企业成本管理存在的问题，分析问题的原因， 提出可行性方案供企业参考。 关键词：成本管理，问题研究，对策分析 1 Research on cost management in blue moon (China) co. LTD Abstract ：In the modern society, the development of enterprises is more and more rapid, enterprises in the process of development and constantly adjust the development strategy, so that it safely through the bottleneck period. Among them, the cost management of enterprises is an important part. New concepts are integrated into the traditional cost management concepts of enterprises to make them meet their own development needs and speed up the development of enterprises. Traditional cost concept and modern concept of the collision of ideas, although the target between the two is better for the enterprise development, but the way ideas are very different, the former concept from the perspective of enterprise product cost of production, save raw materials, reducing the numbe of processing staff basic way to reduce the product cost increase corporate profits; The latter concept starts from the production process management of enterprise products, optimizes the internal organizational structure, develops new products and other aspects to consider the adjustment of product production cost to improve enterprise profits. Taking the manufacturing company blue moon (China) co., ltd. as an example, this paper finds out the problems in enterprise cost management, analyzes the causes of the problems, and puts forward a feasible plan for the reference of enterprises. Keywords ：Cost management，Studies，Countermeasure analysis