转型中的A建筑材料企业成本管控研究摘要从我国改革开放至今，经济高速发展带动了企业的发展，随着国内和国际环境的变化，资源、环保、劳动保护等各种情况相应改变，企业在劳动力、能源运输、环保等方面巨额的投入致使企业的成本攀升，使企业面临前所未有的高成本压力。同时由于企业间的竞争日趋激烈，更多的企业以打价格战来扩大市场份额，以求在市场竞争中谋求一席之地。这些因素，使企业的利润空间越来越小，在产品同质的情况下，企业要提升自己利润空间，求得生存与发展，有效的成本管控必须成为企业管理的重中之重。自2009年以来，受全球性经济危机影响,国内房地产市场低迷，A建筑材料企业虽然合同产值有所增加，但是企业的利润持续走低，利润空间不断缩小。面对复杂多变的经济环境，A建筑材料企业传统成本管控体系已力不从心，缺陷日益明显：主要体现在传统成本管理观念落后，缺乏战略眼光；传统成本管控的对象主要是企业内部的生产过程，注重生产过程成本控制和事后成本核算；传统成本管理体系难以满足多目标要求。不论是从销售环节，生产环节，物流环节还是施工环节都存在一定问题，所以全面成本管理强调全面、全过程和全员的成本管理，更适合企业的未来发展的需要。本文借鉴成本管控的相关理论和研究成果，系统分析和研究A建筑材料企业成本管理现状及存在问题，提出了该公司成本管控的优化方案，希望能够对A建筑材料企业加强成本控制管理、正确核算以及降低生产成本起到作用，从而在竞争日益激烈的市场上站稳脚跟，帮助公司争取更多的市场份额，从而实现健康持续的发展。关键词：建筑企业；材料；成本控制RESEARCHONCOSTCONTROLOFACONSTRUCTIONMATERIALSENTERPRISESINTRANSITIONABSTRACTSinceChina'sreformandopeningup,therapideconomicdevelopmenthasdriventhedevelopmentoftheenterprise,withthechangeofthedomesticandinternationalenvironment,resources,environmentalprotection,laborprotectionandotherconditionschange,enterprisesinlabor,energytransportation,environmentalprotectionandotheraspectsofthehugeinvestmentinenterprisecostrise,theenterprisefacesthehithertounknownpressureofhighcost.Atthesametime,asthecompetitionamongenterprisesisbecomingmoreandmorefierce,moreandmoreenterpriseswillexpandtheirmarketsharebypricewar,soastoseekaplaceinthemarketcompetition.Thesefactorsmaketheenterpriseprofitspacemoreandmoresmall,theproductsarehomogeneous,enterprisesshouldimprovetheirprofitmargins,toseeksurvivalanddevelopment,effectivecostcontrolmustbecomeapriorityamongprioritiesofenterprisemanagement.Since2009,affectedbytheglobaleconomiccrisis,thedomesticcentralair-conditioningmarketdownturn,Abuildingmaterialsenterprisesalthoughtheannualoutputhasincreased,butsalesincomeisnotasgoodasbefore,corporateprofitscontinuedlow,profitmarginscontinuetoshrink.Facingthecomplexeconomicenvironment,thetraditionalcostcontrolsystemofAbuildingmaterialsenterpriseshavebeeninadequate,defectsareobvious:mainlyreflectedbackwardinthetraditionalcostmanagementconcept,lackofstrategicvision;thetraditionalcostcontrolisthemainproductionprocesswithintheenterprise,payattentiontotheproductionprocesscostcontrolandafterwardscostaccounting;thetraditionalcostmanagementsystemisdifficulttomeetmuftiobjectiverequirements.Whetherfromsales,R&Dtechnology,productionprocesses,logisticsoradministrativelinksexistcertainproblems,sotheoverallcostmanagement,emphasizestheentireprocessofcostmanagement,thefutureneedsofthemoresuitableforthedevelopmentofenterprises.Usingthetheoryofcostmanagementandresearch,systemanalysisandAbuildingmaterialsenterprisecostmanagementresearchonthestatusquotandexistingproblems,putforwardtheoptimizationschemeofthecompanycostcontrol,hopingtostreng...
