我國(guó)糧食加工企業(yè)成本控制問(wèn)題研究

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摘要
隨著企業(yè)全球化競(jìng)爭(zhēng)加劇和科學(xué)技術(shù)管理手段的不斷進(jìn)步，我國(guó)企業(yè)將面臨著越來(lái)越廣泛的市場(chǎng)，成本管理己經(jīng)成為企業(yè)在競(jìng)爭(zhēng)中取勝的重要因素。競(jìng)爭(zhēng)能夠使組織不斷地研究如何降低自己的成本，將降低與競(jìng)爭(zhēng)者相關(guān)的成本作為貫穿于整個(gè)戰(zhàn)略，貫穿于質(zhì)量、服務(wù)和其他不可忽視方面的主題。但由于長(zhǎng)期受到計(jì)劃經(jīng)濟(jì)的影響，我國(guó)糧食加工企業(yè)的成本管理仍然處于傳統(tǒng)的粗放管理狀態(tài)，管理制度和管理方法落后、效率還不高。因而建立一套行之有效的成本管理機(jī)制，成為企業(yè)發(fā)展中所面臨的迫切需要解決的問(wèn)題。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，成本管理也從傳統(tǒng)的產(chǎn)品成本核算和經(jīng)營(yíng)控制轉(zhuǎn)變?yōu)楦鼮閺V義的戰(zhàn)略成本管理，深入開(kāi)展對(duì)糧食加工企業(yè)成本管理體系的研究具有較高的理論價(jià)值和重要的實(shí)際意義。本文從生產(chǎn)成本管理的基本理論出發(fā)，分析了國(guó)內(nèi)外糧食加工企業(yè)及產(chǎn)品成本管理現(xiàn)狀，提出糧食加工企業(yè)生產(chǎn)成本管理模式，從而達(dá)到降低成本的目的。
本文分五個(gè)部分對(duì)我國(guó)糧食加工企業(yè)產(chǎn)品成本控制進(jìn)行論述。
第一部分為引言。說(shuō)明了選題背景及研究意義、研究對(duì)象和思路。第二部分分析國(guó)內(nèi)外糧食加工業(yè)及產(chǎn)品成本控制研究情況。無(wú)論是國(guó)外還是國(guó)內(nèi)，目前對(duì)糧食加工企業(yè)生產(chǎn)成本的管理研究處于不斷完善階段。糧食加工企業(yè)生產(chǎn)成本管理的重要性早已達(dá)成共識(shí)，自糧食加工生產(chǎn)成本管理產(chǎn)生至今，從理論到實(shí)務(wù)都做了不少有益的探索，但還沒(méi)有形成一套比較完善的理論體系。第三部分進(jìn)行產(chǎn)前、產(chǎn)中、產(chǎn)后產(chǎn)品成本的管理。產(chǎn)前管理主要闡述了市場(chǎng)調(diào)查的內(nèi)容、產(chǎn)品設(shè)計(jì)的思路和生產(chǎn)成本規(guī)劃;產(chǎn)中管理主要闡述了企業(yè)物資的管理、生產(chǎn)過(guò)程的組織和產(chǎn)品質(zhì)量以及質(zhì)量成本的管理;產(chǎn)后管理主要是對(duì)生產(chǎn)成本完成情況和成本差異進(jìn)了分析，并在基礎(chǔ)上找出降低成本的措施。第四部分分析了在降低成本過(guò)程中可能會(huì)遇到的困難及解決措施。第五部分對(duì)本文做了總結(jié)強(qiáng)調(diào)了成本控制對(duì)糧食加工企業(yè)的重要性。

關(guān)鍵詞：糧食加工 產(chǎn)品成本 成本控制


The research of food processing enterprise cost control in china

Abstract
As enterprise's globalization competition aggravates the constant progress with scientific and technical management, of our country enterprise face extensive market more and more，cost manage and become the important factor that enterprises prevail over competition. Competition can make it study how reduce one's own cost constantly not to organize, regard it as it to reduce the cost related to competitor and run through in the whole strategy, run through in the quality,service and other themes that can't ignore the respect. But because of influencing by planned economy for a long time，the cost management of the grain processing enterprise of our country is still in traditional managing the state extensively, management system and office procedure lag behind, efficiency is also not high. Therefore set up a set of effectual mechanisms of management of cost, become the urgent problem to be solved faced in enterprise's development.With the development of market economy，cost management controls and changes from traditional products cost accounting and managing into managing the generalized strategic cost too，launching the study on entreprise cost management system of grain processing thoroughly has higher theory value and important actual meaning.This text proceeds from basic theories of management of the production cost, it is analyzed that the processing enterprise of domestic and international grain and cost of goods manage the current situation, propose the management mode of production cost of processin

enterprise of grain, thus achieve the goal of lowering costs.
This text divides five parts and controls and describes the costs of goods of processing enterprise of grain of our country.Part one it is the foreword.Have explained background and research meaning, research object and thinking of the selected title.Part two Analysis of domestic and foreign food processing industry and product cost control of the situation. No matter foreign countries or our country,is at improving stage constantly on management for producing cost of processing enterprise of grain at present. Have already reached common understanding in importance of management of production cost of processing enterprise of b ain,produce, so far, make beneficial exploration since grain processing production cost management from theoretical to practice，but has not formed a more complete theoretical system yet.Part three Carry on antenatal, in production, management of the cost of goods postpartum. Manage, explain content, thinking and production cost of product design of market research plan mainly before production; Manage management, organization of production process and management of product quality and quality cost mainly explaining the enterprise goods and materials in production; Management is mainly to nter to analyze about the performance of the production cost and cost variance postpartum，and find out the measure oflowering costs on the foundation. The fourth part analyses in the process of cost reduction might encounter difficulties and solutions. The fifth part summarizes this paper.,emphasize the importance of cost control in grain proces..