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貴州鋁廠成本控制的現(xiàn)狀分析
畢業(yè)論文
貴州鋁廠成本控制的現(xiàn)狀分析
摘 要：近幾年來(lái)，隨著國(guó)有企業(yè)的改革和市場(chǎng)進(jìn)程的加快，貴州鋁廠的經(jīng)濟(jì)效益取得了顯著的提高。然而，鋁廠要保持好良好的經(jīng)濟(jì)效益，就必須在保證質(zhì)量的前提下使成本降到最低。目前，鋁業(yè)成本控制的不合理以及控制制度的不完善，影響了鋁廠經(jīng)濟(jì)效率的提高。鋁廠要持續(xù)，健康地發(fā)展下去，就必須想盡1切辦法抓好成本控制工作。本文主要通過(guò)對(duì)鋁廠的采購(gòu)，生產(chǎn)和銷(xiāo)售3個(gè)環(huán)節(jié)成本控制所存在的問(wèn)題進(jìn)行分析，提出了要強(qiáng)化意識(shí)、劃清職能部門(mén)職責(zé)、加強(qiáng)制度建設(shè)，落實(shí)成本控制的責(zé)權(quán)利等措施，以求穩(wěn)步健康地提高鋁廠的經(jīng)濟(jì)效益。
關(guān)鍵字：成本控制；標(biāo)準(zhǔn)化；定額
Analysis of Actuality on Guizhou Aluminum Manufacturer’s Cost Control
Abstract ：In the last few years, along with the state-owned enterprises reform and advancement of the market, the Guizhou Aluminum Manufacturer’s economic efficiency has obtained remarkable enhancement． However, if it wants to maintain a good economic efficiency, the Aluminum Manufacturer must control the cost in accordance with the assurance of quality． At present, because of the unreasonable of aluminum industry’s cost control and the imperfect of control system, the economic efficiency of Aluminum Manufacturer were affected． The aluminum manufacturer must pay absolutely attention to the cost control if it wants to make healthy development, This thesis analyze problems mainly through the aluminum manufacturer’s purchase, produce and selling which exist many problems,then give out advices such as strengthen consciousness, make a clear distinction on the functional department’s responsibility, enhance the system construction, realize the cost control measure’s responsibility and right, in order to make economic efficiency of the aluminum manufacturer．
Keywords：Cost Control; Standardization ;Fixed quantity
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