浅析家电行业的成本控制-以海尔集团为例(论文10000字)
摘 要
成本控制（Cost Control ）的过程是运用系统工程的原理对企业在生产经营过程中发生的各种耗费进行计算、调节和监督的过程，也是一个发现薄弱环节，挖掘内部潜力，寻找一切可能降低成本途径的过程。同时还是铂略咨询Linked-F重点关注的企业财税难点。在实行现代企业制度的企业里，要提升企业的经济效益，减少产品成本是一个重要的环节。要减少产品成本，一个很重要的作用方法就是进行成本控制。成本控制就是利用会计所提供的各种信息资料，计算实际或预计脱离目标的差异，找出产生的原因，并用措施减少实际成本的过程。
随着改革开放大潮的逐步迈进，我国家电行业异军突起，在全球范围内也占有了自身的一席之地。那么家电企业如何获得利润的最大化成为目前竞争的首要问题。越来越多的企业开始从成本上对企业进行内部改革。传统的成本管理是以企业是否节约为依据，片面地从降低成本乃至力求避免某些费用的发生入手，强调节约和节省。而现在成本控制的方法也在随着改革开放之后经济的变化而变化，从而更好的适应当前我过家电行业的变化。本文就成本控制的意义、方法和作用进行简单的介绍，并就海尔集团的成本控制加以阐述说明，为家电行业进行成本控制提出宝贵的意见。
关键字：家电行业；成本控制；海尔集团
Abstract
Cost control (Cost Control) process is the use of systems engineering principles to all occurred in the operation process of the enterprise costcalculation process, regulation and supervision, also found a weak link,tapping the internal potential, to find all possible paths of the process and cost.Corporate finance and taxation at the same time difficult or platinum slightlyconsulting Linked-F focus. In the modern enterprise system, to enhance the economic efficiency of enterprises, reduce the cost of products is an important link. To reduce the cost of products, a very important function of the method isto control the cost. Cost control is the use of a variety of information provide accounting, difference calculation of actual or expected from the target, find out the reasons, and measures to reduce the process of the actual cost.
With the opening and reform tide gradually forward, China's household electrical appliance industry a new force suddenly rises, in the global scopealso occupies its own place. So how to obtain the maximum profit of household electrical appliance enterprises have become the primary problem of the current competition. More and more enterprises begin to conduct internalreform of the enterprise from the cost. The traditional cost management is based on whether the enterprise as the basis of saving, one-sided from lower costs and to avoid some of the costs of starting, emphasis on savings and savings. Methods of cost control and now also in with the change of economyafter the reform and opening up and change, so as to better adapt to thechanges of the current I through the household appliance industry. The significance, method and effect of the cost control are introduced, and the Haier group's cost control to elaborate, for the home appliance industry cost control put forward valuable suggestions.
Keywords: household electrical appliance industry; cost control; Haier group
目 录
摘 要 1
Abstract 2
1成本控制概述 4
1.1 什么叫成本 4
1.2 成本控制的含义 5
1.3 成本控制的意义 5
2成本控制类别与方法 6
2.1成本控制的类别 6
2.2成本控制的基本方法 7
3海尔集团的成本控制 8
3.1 海尔集团的成本概略分布： 9
3.2研发对于成本控制的意义 10
3.3 产品的采购 11
3.4产品的生产成本控制 12
3.5 科学的质量管理 13
3.6 产品的销售产品控制 14
3.7海尔的人力资源控制 15
4结论 16
参考文献 17 |
