康泰公司生产成本控制存在问题及对策研究分析 财务会计学专业

摘要 获得利润是经营者开办企业的终极目的，科学有效的控制成本是获得利润的最重要前提，对企业的生产发展具有特别重要的意义。本文分析企业成本控制基本理论和实践的基础上，以康泰公司作为主要研究对象，分析了康泰公司成本控制的现状，指出了康泰公司在生产成本管理方面存在的意识不足、核算体系不完善、相关人员专业知识缺乏等缺陷，并提出了深化成本控制意识，完善财务会计生产成本核算体系，建立科学的材料计划体系与物流控制体系、加强培训等对策建议。关键词 康泰公司 成本控制 生产成本 ABSTRACTIn recent years， all kinds of commodities have flooded the market， the competitive environment faced by economic subjects is severe，and the changes of economic system have made market competition more fair and intense. Cost has become a reasonable and maximized guarantee of profit level. Effective cost control is very important for the development of business entities. Cost has an impact on the income and profit of enterprises. Under such a background，how to do a good job in Enterprises Cost control is of strategic significance for the survival and development of the business entities. This paper takes Kangtai Company as an example， combines cost control theory with Kangtai Company's practice，carries out detailed research and Analysis on the current cost control situation of Kangtai Company，finds problems in Kangtai Company， analyses the causes of cost control problems，and puts forward cost optimization countermeasures suitable for Kangtai Company，so as to achieve the goal of reasonable cost control of Kangtai Company.KEYWORDSKangtai Company；Cost Control；Production Cost目 录一、绪论.....................................................1（一）研究目的...........................................1（二）研究范围...........................................1（三）研究方法...........................................1二、公司生产成本控制概述.....