摘 要 内容：在全球化和市场化经济条件下，企业竞争日益激烈。企业要得到生存和发展，必须改进经营管理，提高企业素质，增强竞争能力。企业的竞争能力，主要是企业的良好的效益。许多企业将致力于竞争的行列，但最密切相关的企业利润或生产成本，而且最大的产品成本支出。因此，加强管理的重要环节是降低成本，不强调经济效益，如果不重视经济核算，不注重节约生产成本，增加的目的就难以实现，因此要有好的效益，就必须不断降低产品成本，从薄利多销中取得巨额利润。本文本文通过对伊利集团奶业产品成本的分析，指出其存在的问题，通过核算资料分析找出伊利集团产品成本存在的问题及问题产生的原因，并针对其存在问题提出相应的改进对策及建议，以达到降低产品成本，提高管理水平，进而提高经济效益，为企业赚取更多的利润。关键词：伊利集团；产品成本；控制对策AbstractUnder the circumstances of globalization and market-oriented economy, the competition among enterprises is increasingly fierce. To survive and develop, enterprises must improve management and quality, and enhance competitiveness. The competitiveness of enterprises is mainly due to the good benefits of enterprises. Many enterprises will be committed to the competition, but the most closely related business profits or production costs, and the biggest cost of products. Therefore, the important part of strengthening the management is to reduce the cost and not emphasize the economic benefit. If we do not pay attention to the economic accounting and pay no attention to the cost of production, the purpose of the increase is difficult to realize. Therefore, to have good benefits, we must reduce the cost of the product continuously and take a huge profit from the small profit and multi sale. This article, through the analysis of the product cost of Yili Group milk industry, points out its existing problems, finds out the problems and causes of the product cost of Yili Group through the accountin...
