宝钢集团有限公司成本控制问题分析(2)

本科生毕业设计（论文）

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ABSTRACT

ABSTRACT

The development of iron and steel industry can steadily to a large extent depends on the cost of how much, Real urgent demand for iron and steel enterprises to speed up the idea of cost control. Thus forming can implement cost control system. Based on baosteel group co., LTD as an example, this paper analysis of baosteel group co., LTD. Is currently in the cost control problems, And aimed at these problems, what measures should be taken to improve the cost control system. Enterprise cost control should focus on each item cost produced by the production and business operation activities, both work in the enterprise pays to produce products, at the same time, also including resource consumed in the process. Procurement costs, for example, it includes purchase cost process, such as loading and unloading, transportation, acceptance also includes the process of manpower cost. A means to reduce the production cost is decrease non-value added work, determine what kind of operation is of incremental, this is the incremental assignment, on the other hand, it is non value-added operations. General enterprise purchase processing, assembly and so on are all value-added homework, and most of the storage, handling, inspection, and parts supply, production, sales of waiting and delay, etc., is a value-added homework, should be reduced to a great extent. Reduce the production cost of another method is to reduce operating cost in the process of resources, such as reducing purchase work consumed resources.

KEY WORDS: The cost control, Procurement costs, The purchasing, The cost of production or operation

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本科生毕业设计（论文）

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目录

目 录

1 绪论.................................................................................................................... 1

1.1 研究的背景、目的和意义..................................................................... 1

1.1.1 研究背景...................................................................................... 1 1.1.2 研究目的...................................................................................... 1 1.1.3 研究意义...................................................................................... 2 1.2 研究的内容和方法................................................................................. 2

1.2.1 研究内容...................................................................................... 2 1.2.2 研究方法...................................................................................... 2

2 文献综述............................................................................................................ 5

2.1 国外研究概况......................................................................................... 5

2.1.1 战略成本管理理论...................................................................... 5 2.1.2 标准成本理论.............................................................................. 5 2.1.3 作业成本管理.............................................................................. 6 2.1.4 成本动因理论.............................................................................. 6 2.2 国内研究概况......................................................................................... 7

2.2.1 成本否决法.................................................................................. 7 2.2.2 档次成本法.................................................................................. 8 2.2.3 效益成本法.................................................................................. 8

3 相关理论.......................................................................................................... 11

3.1 成本控制的概念................................................................................... 11 3.2 成本控制的内容................................................................................... 11 3.3 成本控制的意义................................................................................... 11 3.4 成本控制的要求................................................................................... 11 4 宝钢成本控制分析.......................................................................................... 13

4.1 宝钢集团公司简介与发展历程........................................................... 13

4.1.1 宝钢集团有限公司简介............................................................ 13 4.1.2 宝钢集团有限公司的发展历程................................................ 14 4.2 宝钢集团有限公司的成本控制问题分析........................................... 14

4.2.1 宝钢集团有限公司的成本控制................................................ 14 4.2.2 宝钢集团有限公司成本控制存在问题的原因........................ 16

5 加强成本控制的对策...................................................................................... 21

5.1 完善财务管理强化成本控制............................................................... 21

5.1.1 适应企业管理需要，完善财务管理体系................................ 21

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西安交通大学城市学院本科生毕业设计（论文）

5.1.2 积极探索创新思路，强化成本控制职能................................ 21 5.2 降低产品成本强化成本控制............................................................... 21

5.2.1 加强成本设计阶段控制............................................................ 21 5.2.2 控制大宗原材料成本................................................................ 22 5.3 降低人工成本强化成本控制............................................................... 22 5.4 针对市场变化，着重内部挖潜........................................................... 23 5.5 适应新形式，改革考核办法............................................................... 23 6 结论.................................................................................................................. 25 致 谢.................................................................................................................... 27 参考文献.............................................................................................................. 29

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