摘 要
随着经济快速的发展，制造型企业竞争更加激烈，我国拥有大量的制造型企业型企业，产品的同质化越来越严重，企业的发展和壮大越来越困难。成本是企业为生产一定的产品在一定时间内的耗费，反映一个企业的经营状况和竞争能力。当今企业在市场上的竞争，归根到底是在成本水平上的竞争，因此加强企业的成本管理是至关重要的。传统的成本管理方法已经无法满足现今时代的需求，为了不被淘汰谋取更多的利益，企业需要对成本结构全方位的了解，管理和作出一些改善。本文采用理论联系实际的方法，把驻马店恒久机械制造有限公司作为分析对象，从成本管理的理论角度出发，对此公司的经营现状和成本管理进行系统的分析，最后对公司存在的问题提出相应的对策。
关键词：成本管理；成本核算；成本控制
Abstract
With the rapid development of economy, the competition of manufacturing enterprises is more and more intense. China has a large number of manufacturing enterprises, the homogeneity of products is more and more serious, and the development and growth of enterprises is more and more difficult..Cost is the production of a certain product for a certain period of time, the consumption of a company’s operating conditions and competitiveness. Nowadays, the competition of enterprises in the market, in the final analysis, is the competition on the cost level, so it is very important to strengthen the cost management of enterprises. Traditional cost management methods have been unable to meet the needs of the times, in order not to be eliminated for more benefits, companies need to understand the cost structure, management and make some improvements.This thesis combines theory with practice, the Zhumadian permanent Machinery Manufacturing Co., Ltd. as an example, from the angle of the theory of cost management, this management are systematically analyzed, finally puts forward the corresponding countermeasures to the problems.
Keywords: cost management; cost accounting; cost for control
目录
1.3研究内容……………………………………………….. 1
1.4理论基础……………………………………………….. 1
第二章 恒久机械制造有限公司概况………………………………… 2
2.2公司的经营效益………………………………………….. 3
第三章 恒久机械制造有限公司成本管理现状…………………………. 3
3.2成本的核算方法………………………………………….. 3
第四章 恒久机械制造有限公司成本管理存在的问题……………………. 4
4.3成本控制和成本决策缺少联系……………………………….. 5
4.4成本管理责任分工不明确…………………………………… 5
第五章 恒久机械制造有限公司成本管理改进的对策……………………. 6
5.1选择恰当的分配标准………………………………………. 6
5.2多种成本核算方法相结合…………………………………… 6
5.3建立全面的成本管理体系…………………………………… 8
