BJ公司的成本控制分析摘要随着我国社会主义市场经济制度的建立和健全、经济全球化的快速发展，以及我国鼓励发展经济建设的国策，现在很多行业都趋于饱和，市场竞争前所未有的激烈。企业要在当今激烈的市场中求生存、谋发展,就必须提高企业的管理水平，釆取科学的成本控制方法,降低生产成本和期间费用，以低于竞争对手的成本进行生产经营,提高经济效益，才能在如此激烈的竞争中处于不败之地，甚至成为行业的领先者。本文以BJ公司为研究对象，通过深入了解公司的生产工艺和生产过程，以实践取的数据来分析证明该公司在成本控制方面存在的问题，然后根据存在的问题来提出成本控制的方案，由此达到降低成本、提高经济效益的目的。关键字：成本成本控制经济效益竞争力TheCostControlSnalysisofBJCompanyAbstract:WiththerapiddevelopmentoftheestablishmentofChina'ssocialistmarketeconomicsystemandsoundeconomicglobalization,andthepolicyofencouragingthedevelopmentofeconomicconstruction,manyindustriesaresaturated,anunprecedentedfiercecompetitioninthemarket.Businessrequirementsintoday'sfiercemarketsurvivalanddevelopment,itisnecessarytoimproveenterprisemanagementlevel,Biantakeascientificmethodofcostcontrol,reduceproductioncostsandexpensesduringtheperiod,lessthanthecostofcompetitors'productionmanagement,improveeconomicbenefits,inordertobeinaninvinciblepositioninthecompetitionissofierce,evenastheindustryleader.Inthispaper,BJcorporationforthestudy,throughin-depthunderstandingofthecompany'sproductiontechnologyandproductionprocessestotakepracticetoanalyzethedatatoprovethecompany'scostcontrolproblemsandtheproblemsaccordingtotheproposedprogramofcostcontrolbythistoreducecostsandimproveeconomicefficiency.Keywords:CostCostControlEconomicCompetitivenes第1章前言..................................................................................................................11.1本文选题背景及意义.......................................................................................11.2国内外文献综述...............................................................................................21.2.1国外文献综述.........................................................................................21.2.2国内文献综述.........................................................................................21.3本文主要研究内容...........................................................................................3第2章成本控制理论概述..........................................................................................42.1成本的概念.......................................................................................................42.2成本控制的概念...............................................................................................42.2.1成本控制的原则.....................................................................................52.2.2成本控制的程序.....................................................................................52.2.3成本控制的方法.....................................................................................5第3章BJ公司现状.....................................................................................................73.1BJ公司简介......................................................................................................73.2BJ公司在行业内的经营状况分析..................................................................73.2.1盈利能力的比较............................................................
