HLL 有限公司生产成本管理研究摘 要对于公司来说,成本竞争是获得胜利的关键,当今由于成本管理不善倒闭的公司也越来越多,要想制定出一套科学完善的成本管理体系企业就必须从人工费用、材料费用等对生产成本进行科学全面的管理。公司间的竞争日益激烈,越来越多的公司把目光放在了成本管理上,期望通过对成本的管理来获得优势。公司通过成本管理活动可以节省产品成本、可以提高企业成本核算水平和成本信息的准确性、可以提高企业的经济效益和经营管理水平。本文从生产成本管理的背景、概念、目的以及针对生产成本管理问题的对策几个方面入手,运用理与实际相结合的方法对公司的成本管理进行综述。结合 HLL 有限公司发展和经营决策对商品成本的信息需求,阐述 HLL 有限公司加强成本管理的必要性,并通过实例、数据讲解成本管理体系在 HLL 有限公司的具体实施、应用的过程及实施的结果和情况。【关键词】生产成本;分析;经济效益;管理AbstractFor a company, cost competition is the key to success. Nowadays, more and more companies fail due to poor cost management. In order to develop a scientific and perfect cost management system, enterprises must start from labor costs. The material cost and so on carries on the scientific comprehensive management to the production cost. The competition among the companies is increasingly fierce, more and more companies pay attention to the cost management, Through cost management activities, companies can save product costs and improve the level of cost accounting and the accuracy of cost information. It can improve the economic benefit and management level of the enterprise. The background, concept, purpose and countermeasures of production cost management. This paper summarizes the cost management of HLL Co., Ltd by the method of combining theory with practice. According to the information demand of the development and management decision of HLL Co., Ltd., the necessity of strengthening cost management in HLL Co., Ltd is expounded...