新疆农业发展有限公司生产成本控制研究分析研究 财务管理专业VIP专享VIP免费

新疆润之农业发展有限公司生产成本控制研究摘要：生产成本的控制对农业企业的生存、发展和竞争力提升有着重要意义，本论文运用了实地调查法、访谈法以及文献研究法，以新疆润之农业发展有限公司为对象进行调查研究。首先，对新疆润之农业发展有限公司的基本情况进行简单介绍，再对公司生产成本控制现状进行分析。其次，发现实际生产过程中成本所存在的问题，包括原材料采购价偏高、直接人工成本费用及生产车间设备的管理，并将生产成本控制的相关知识与实地调查、访谈情况相结合进行原因分析，具体原因有凭借与原料供应商轻熟关系确定合作、采购人员中间吃回扣、无针对性采购计划、生产人员冗杂、工资制度不合理以及设备无定期检修。最后经过分析，建议企业对原料采购人员设立奖惩制度、优化供应商、防止员工懒惰设立的工时卡、增强管理层意识以及对生产设备进行定时检修，通过这些建议能够改善本企业产品的生产成本控制水平、促进润之公司的健康发展。关键词：生产成本控制；分析；策略ResearchonProductionCostControlofXinjiangRunzhiAgriculturalDevelopmentCo.,Ltd.LiMeng(SchoolofEconomicsandManagement,Shaanxi,Ankang,725000)Abstract:Thecontrolofproductioncostisofgreatsignificancetothesurvival,developmentandcompetitivenesspromotionofagriculturalenterprises.ThispaperUSESthemethodsoffieldinvestigation,interviewandliteratureresearchtoinvestigatexinjiangrunzhiagriculturaldevelopmentco.,LTD.Firstofall,thebasicsituationofxinjiangrunzhiagriculturaldevelopmentco.,ltd.isbrieflyintroduced,andthenthecurrentsituationofproductioncostcontrolisanalyzed.Second,thepaperfoundtheexistingproblemsintheactualproductioncostintheprocess,includingrawmaterialpurchasepriceonthehighside,directlaborcostandproductionworkshopequipmentmanagement,anditwillproducethecostcontrolofrelatedknowledgeandfieldsurvey,interview,ananalysisofthecausescombinedthespecificreasonsforworkingwithrawmaterialsupplierstodeterminelightriperelationshipamong,procurementstafftotakekickbacks,nospecificpurchasingplanandproductionpersonnel'smad,unreasonablesalarysystemandequipmentpreventivemaintenance.Finallythroughanalysis,itisrecommendedthattheenterpriseforrawmaterialsprocurementstaffsetuprewardsandpunishmentsystem,optimizationoflaziness,preventemployeesfromsuppliersestablishworkingcard,strengthentheconsciousnessofmanagementandregularmaintenanceonproductionequipment,throughtheseSuggestionswhichcanimprovetheproductionoftheenterpriseproductcostcontrollevel,andpromotethehealthydevelopmentofembellishofthecompany.Keywords:productioncostcontrol;Analysis;strategy目录1绪论........................................................................................................................31.1研究背景与意义........................................................................................31.1.1研究背景........................................................................................31.1.2研究意义........................................................................................31.2研究综述....................................................................................................31.2.1国外研究综述................................................................................31.2.2国内研究综述................................................................................41.3研究思路和方法................................................................................51.4研究内容与技术路线........................................................................51.4.1研究内容..................