摘 要
啤酒企业是一个利润微小的企业，啤酒制造企业想要在激烈的市场竞争中，占有一席之地，那么企业必须降低成本，成本是影响企业利润高低的重要因素，降低产品成本，是提高经济效益的重要途径。本文就饮料制造企业产品成本控制的概念、特征和必要性进行了阐述，且以澜沧江啤酒企业楚雄有限公司为例，对澜沧江啤酒企业楚雄有限公司的成本控制现状和弊端进行了分析和探讨，并针对这些弊端提出相应的建议，希望对澜沧江啤酒企业楚雄有限公司的成本控制有所帮助。
2001年楚雄德力高啤酒厂停产，2003年，云南澜沧江酒业啤酒企业收购了停车两年的它，组建成立云南澜沧江啤酒企业楚雄有限公司，它位于云南省楚雄彝族自治州南华县龙川镇海子山，收购完成之后，把原来所有的机器设备和基础设施进行全面的技术改革、工艺革新、修复机器设备和重建生产线，建立了一系列的生产用水处理系统，同时出资组建了一条可以生产20万吨的啤酒生产线。从2003年7月22日正式启动投入生产，目前员工有300多人。
关键词：啤酒企业；成本；成本控制；
ABSTRACT
Beer enterprise profit is a tiny, beer manufacturing enterprises want to in the fierce market competition, a place, so enterprises must reduce costs, the cost is the important factors that affect corporate profits high and low, reduce the product cost, is the important way to increase economic efficiency. Beverage manufacturers product cost control are presented in this paper the concept, characteristics and necessity, and chuxiong lancang river beer enterprises co., LTD., for example, chuxiong to the lancang river beer enterprise co., LTD., the current situation of cost control and disadvantages are analyzed and discussed, and puts forward corresponding Suggestions in view of these shortcomings, hope the lancang river beer enterprise cost control of chuxiong co., LTD.
2001 chuxiong DE force high brewery production, in 2003, yunnan lancang river wine beer the parking two years of it, for the purchase of a business establishment chuxiong in yunnan lancang river beer enterprise co., LTD., located in chuxiong yi autonomous prefecture, yunnan province nanhua longchuan town haizi mountain, after the acquisition, the original all the machinery, equipment and infrastructure to conduct a comprehensive technical reform, technology innovation, to repair the machine production line equipment and the reconstruction, the establishment of a series of production water processing system, and established a production line can produce 200000 tons of beer. From July 22, 2003, officially launched into production, the staff more than 300 people.
KEY WORDS：Beer enterprise, cost, and cost control
目 录
引言……………………………………………………………………………………………1
第一章 澜沧江啤酒企业楚雄有限公司产品成本控制的现状………………………………1
1.1澜沧江啤酒企业楚雄有限公司的简介…………………………………………………1
1.2澜沧江啤酒企业楚雄有限公司产品成本控制的内容…………………………………1
1.3澜沧江啤酒企业楚雄有限公司产品成本控制的优势…………………………………2
第二章 澜沧江啤酒企业楚雄有限公司产品成本控制的弊端………………………………3
2.1产品成本内部控制有缺陷………………………………………………………………3
2.2原材料采购成本过高……………………………………………………………………5
2.3人工费用控制管理不合理………………………………………………………………5
2.4制造费用中包装物成本逐年上升………………………………………………………6
第三章 澜沧江啤酒企业楚雄有限公司规范产品成本控制的建议…………………………9
3.1应建立企业的成本管理内部控制体系…………………………………………………9
3.2自培原材料种植户，培训采购人员……………………………………………………10
3.3合理员工管理体系……………………………………………………………………11
结 语…………………………………………………………………………………………12
参考文献………………………………………………………………………………………13
