哈尔滨德鑫经贸有限公司成本存在的问题及解决措施
目 录
摘要 ······································································································································ I Abstract ······························································································································ II
一、哈尔滨德鑫经贸有限公司成本的概述 ····································································· 1 （一）哈尔滨德鑫经贸有限公司的简介 ········································································· 1 （二）哈尔滨德鑫经贸有限公司成本问题的现状 ························································· 1 二、哈尔滨德鑫经贸有限公司成本存在的问题 ····························································· 2 （一）哈尔滨德鑫经贸有限公司成本管理存在的问题 ················································· 2
1.员工参与成本管理意识落后 ·················································································· 2 2.成本管理片面 ·········································································································· 2 3.忽视了质量成本的管理 ·························································································· 2 4.成本管理方法落后 ·································································································· 2 5.成本管理战略与企业发展战略相脱节 ·································································· 3 （二）哈尔滨德鑫经贸有限公司成本控制存在的问题 ················································· 3
1.公司的成本控制大都停在事后阶段 ······································································ 3 2.公司的生产成本缺乏市场观 ·················································································· 4 3.未能及时收集原始成本数据 ·················································································· 4 4.产品设计成本意识缺位 ·························································································· 5 5.决策过程成本观念不强 ·························································································· 5 三、哈尔滨德鑫经贸有限公司成本存在问题的解决措施 ············································· 6 （一）哈尔滨德鑫经贸成本管理方面 ············································································· 6
1.员工参与成本管理意识落后的解决措施 ······························································ 6 2.成本管理片面的解决措施 ······················································································ 6 3.忽视了质量成本的管理的解决措施 ······································································ 7 4.成本管理方法落后的解决措施 ·············································································· 7 5.成本管理战略与公司发展战略相脱节的解决措施 ·············································· 8 （二）哈尔滨德鑫经贸有限公司成本控制方面 ····························································· 8
1.注重产品前端的采购成本控制 ·············································································· 8 2.加强材料领用管理 ·································································································· 9 3.公司应彻底改变现存生产过程弱点 ······································································ 9 4.公司应该定期组织员工进行教育和培训 ······························································ 9
5.决策过程成本观念不强的解决措施 ···································································· 10 结论 ··································································································································· 11 致谢 ··································································································································· 12 参考文献 ··························································································································· 13
摘 要
成本是公司的一项重要经济指标,它反映了公司在生产经营过程中付出的代价，直接与经济利益挂钩，公司在追求利润最大化时必定会关注自己获取的利益和付出的代价，本文是从哈尔滨德鑫经贸有限公司（以下简称德鑫公司）当前成本管理与控制中存在的问题入手，针对目前公司存在的员工参与成本管理意识薄弱、经济资源的大量消耗，成本管理片面等现象，指出了哈尔滨德鑫经贸有限公司成本控制中存在的几方面问题，剖析了其产生的根源, 并提出了对存在问题及应采取的措施。从而帮助哈尔滨德鑫经贸有限公司克服了成本存在的问题，完善公司成本管理体系，为哈尔滨德鑫经贸有限公司经济效益的提高和长远发展奠定基础。
关键词：成本；成本管理；成本控制
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Abstract
Cost the company an important economic indicator, which reflects the company's business process in theproduction cost, and economic interests directly linked to the company when in the pursuit of profit maximization must be concerned about their access to benefits and costs of this article is De Xin from the Harbin Economic and Trade Co., Ltd. （hereinafter referred to as De Xin Company） is the current cost management and control problems start there for the company's employees to participate in the cost of management awareness is weak, consumption of large quantities of economic resources, cost management and so one-sided that Dexin Trade Co., Ltd. Harbin cost control aspects of existing problems, analyze their root causes, and proposed to the existing problems and measures to be taken. Help Dexin Trade Co., Ltd. Harbin overcome the problems of cost, improve the company's cost management system, Dexin Trade Co., Ltd. Harbin economic efficiency and lay the foundation for long-term development.
Keywords:Cost；Cost management；Cost control
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