文档介绍：本科生毕业论文
海信科龙公司成本管理问题及对策
院系名称
会计学院
姓名
学号
专业
会计学
指导教师
苏庆华讲师
2011年5月30日
摘要
利润是企业生命之主梁,而成本管理又是企业利润来源的支柱,如何加强成本管理,控制费用开支,提高经济效益,已是现代企业制度下企业的基本任务。企业所面临的外部和内部环境都在不断地发生着变化,为了能在激烈的市场竞争中站稳脚跟,必须加强成本管理,把成本管理贯穿于生产经营的整个过程。
我国是世界上最大的电冰箱生产国和出口国,电冰箱占了全球的40%以上的产量,成为全球电冰箱产品的主要供应者,成本领先战略是我国电冰箱企业在激烈的市场竞争环境中为谋求长远发展,提高自身的竞争优势的重要策略。本文结合公司现状和成本管理发展趋势,对海信科龙公司的成本管理现状进行研究分析。首先本文对企业成本管理理论的体系概念作了的论述;其次分析了海信科龙公司的基本情况,并根据海信科龙公司的具体情况对企业成本管理现状进行了论述;最后,根据所了解的情况,对企业的成本管理控制给出了适当的建议,希望能够利用它提高企业的成本管理水平。
关键字:电冰箱;成本管理;价值链成本管理
Abstract
Profit is the main beam of life, and cost management is the source of the pillars of corporate profits. How to enhance the cost management, to control costs, to improve economic efficiency has been the basic tasks of enterprises under the modem enterprise system. Enterprises confronted with external and internal environments are constantly changing, facing such a petition in the market, in order to get a firm foothold, the need to strengthen cost management, which would put through the whole process of production and operation.
China is the biggest refrigerator producer and exporter in the world, the refrigerator output accounts for 40% of the world, and it has e the global refrigerator product main supplier. The cost leading strategy is an important strategy for our country’s refrigerator enterprises to seek the long-term development, enhance their petitive advantage in the fierce petition environment. The analysis of the cost management’s current status of Hisense pany is carried out based on the present situation of pany and the development trend of the cost management. Firstly, this article makes a statement about the concept of pany’s system of cost management theory. Secondly, basic status of the Hisense pany has also been analyzed fully in this article, and statement to present situation of pany’s cost management is made according to definite circumstances of the Hisense pany. Finally, according to the known information, this article suggests properly