W企业产品成本控制问题研究

W企业产品成本控制问题研究1W企业产品成本控制问题研究学科：工商管理研究生签字：指导教师签字：摘要随着我国通货膨胀日益加剧，物价水平急剧上涨，企业竞争的关键聚焦到了成本管理领域，谁拥有了成本上的优势，谁就拥有了占领市场的可能，但是目前我国企业在成本管理方面仍然存在着诸多的问题，极大地阻碍了企业的长远发展，因此，突破传统管理方式的束缚，构建适合经济发展形势的成本管理体系，改善企业成本竞争地位，势在必行。本文阐述W企业产品成本控制现状，运用波特理论对W企业的产品成本进行系列分析，找到所在行业的关键环节，在此基础上减少相应环节的成本。同时对W企业产品进行阐述，W企业产品成本结构，产品成本分析W企业成本控制的现状，及产品的成本优化的必要性，最后得出W企业产品生产成本控制存在的问题及原因。W企业产品生产成本控制存在的问题，结合提出的相关理论及方法，从开发、生产、供应商和管理流程四个方面来分析控制成本的应对策略，主要包括：控制产品开发阶段的成本，提升生产效率和建立精益生产管理，完善供应商管理体系，提出W企业产品管理流程改善措施。产品成本改善的研究目前很多资料和文献都着重在产品生产阶段的成本控制和降低改善，本文对产品成本控制的研究从设计阶段成本控制和降低以及企业的供应商合作模式重新优化进为起始，对影响产品成本的宏观因素和微观因素进行分析，提出了产品成本控制中存在的问题，而后运用相关的成本控制方法和改进措施进行产品成本的优化，达到降低产品成本的目标。这个命题比较新颖。相关理论和方法运用到具体的实践中，并提供了相关的数据分析对比。避免了空洞的说教。为W企业的产品成本控制改善在一定程度上提供了借鉴。关键词：W企业；产品成本；成本控制西安工业大学硕士学位论文2AbstractAlongwiththegrowingofChina'sinflation,asharpriseinthepricelevel,thekeyfocusofenterprisecompetitiontothefieldofcostmanagement,whohasacostadvantage,whoownedtheoccupationofthemarket,butatpresentChineseenterprisesintermsofcostmanagementstillexistvariousproblems,greatlyhinderingthelong-termdevelopmentofenterprises.Therefore,breakthroughtheshacklesofthetraditionalmanagementmode,toconstructasuitableeconomicdevelopmentsituationofthecostmanagementsystem,improvethecompetitivepositionofenterprisescostisimperative.Inthispaper,wenterpriseproductcostcontrolstatus,usingPorter'svaluechaintheoryofWenterpriseproductcostanalysis,findthekeypointsoftheindustryvaluechain,basedonreducingthecostofthecorrespondingpartofthe.Andelaborateonthewenterpriseproducts,wenterpriseproductcoststructure,productcostanalysisofthestatusofWenterprisecostcontrol,andproductcostoptimizationofnecessity,finallyobtainsthewenterpriseproductioncostcontrolexistencequestionandthereason.Wenterpriseproductioncostcontrolproblems,combiningrelevanttheoriesandmethods,fromfouraspectsofthedevelopment,production,supplierandmanagementprocesstoanalyzecostcontrolstrategies,mainlyincluding:controlproductdevelopmentcost,improveproductionefficiencyandbuildleanproductionmanagement,improvesuppliermanagementsystem,putforwardthemeasurestoimprovemanagementprocessesofenterprisewproducts.Theresearchofproductcostimprovementisfocusedonthecostcontrolandimprovementofproductcostcontrol.Thispaperanalyzesthemacrofactorsandmicrofactorswhichaffecttheproductcostcontrol,andputsforwardtheproblemsofproductcostcontrol,whichcanreducetheproductcost.Thispropositionisrelativelynew.Relatedtheoriesandmethodshavebeenappliedtospecificpractice,andprovidedtherelevantdataanalysisandcomparison.Avoidemptypreaching.Tosomeextent,itcanprovidereferencefortheimprovementoftheproductcostcontrolofWenterprise.Keywords:valuechain,Wenterprise,productcost,costcontrolW企业产品成本控制问题研究3目录摘要........................................................................................................................................1Abstract......................................................................................................................................2第一章绪论..........................................................................................................................51、研究背景......................................................................................................................52、研究目的及意义..........................................................................................................52.1研究目的..............................................................................................................52.2研究意义..............................................................................................................53、研究内容及方法..........................................................................................................62.1研究内容..............................................................................................................62.2研究方法..............................................................................................................62.3研究技术路线......................................................................................................7第二章相关理论及方法综述..................................................................................................71、成本控制的概念及成本构成......................................................................................71.1成本控制的概念..................................................................................................71.2成本的构成..........................................................................................................82、成本控制的方法........................................................................................................82.1标准成本法..........................................................................................................82.2目标成本法..........................................................................................................92.3精益生产..............................................................................................................9第三章W企业产品成本控制现状及问题分析...................................................................101、W企业简介.............