产品成本管理的研究和认识——以云南白药公司为例.docxVIP

产品成本管理的研究和认识——以云南白药公司为例 　　Understanding and Research on product cost management ——Take Yunnan Baiyao company as an example 摘 要 　　从到2021年这约45年的时间里，我国的现代化步伐走了外国数百年才可以走完的壮举。在我国特色的道路上一路高歌，经济腾飞，其中我国云南白药公司更是这扎实稳健经济建设上不可或缺的一股力量。只是在近期因为国际形势和国内政策的改变，我国的企业不仅需要努力寻找新的产品和市场,而且需要面对外部资源来自于国家的税收、金融效益利率、环保政策等各个方面的压力，同时内部资源则需要为了给予员工薪酬福利和股东分享红利而劳动。因此,企业为了减少这些压力,主要手段就是通过对成本进行有效的控制。总体来看对云南白药公司作为一个经典案例进行了分析。本文论述了产品成本管理问题，分析了我国云南白药公司在经营管理中存在的一些问题，以及经营成本管理的应用和发展状况。对我国云南白药公司进行了阐述，提出了管理我国云南白药公司的几点建议，并详细提出了成本管理的解决方案。 关键词:成本管理;成本控制;成本分析 ABSTRACT 　　In the 45 years from reform and development to 2021,Chinas modernization has been a feat that foreign countries can accomplish only after hundreds of years.On the road of socialism with Chinese characteristics, Chinas small and medium-sized enterprises are an indispensable force in this solid and steady economic construction. Only in the near future because of changes in the international situation and domestic policies. Chinas enterprises not only need to strive to find new products and markets, but also need to face the pressure of external resources from the states tax, financial benefits, interest rates, environmental protection policies and other aspects. At the same time, internal resources need to work to give employees compensation and benefits and shareholders to share dividends, The main means is to control the cost effectively. Overall, Yunnan Baiyao company is analyzed as a classic case. This paper discusses the problems of product cost management, analyzes some problems existing in the operation and management of small and medium-sized enterprises in China, and expounds the practical application and development status of the operation and cost management of small and medium-sized enterprises in China, This paper puts forward some suggestions on the cost management of small and medium-sized enterprises in China, and puts forward the solutions to the cost management in detail, so as to complete the overall overview of product cost manage