题目：三元食品生产成本控制存在的的问题及对策摘要：会计师事务所审计主要是注册会计师审计，随着社会经济体制改革的不断深入和完善，社会主义市场经济日趋成熟，科学技术的快速发展，营养科学知识的全面普及，以及人们生活水平的不断提升，推动了我国的乳制品加工行业获得了迅猛发展，形成了规模不一、不同梯队的乳制品加工企业，企业之间也伴随激烈的竞争。虽然乳制品作为大众消费品，市场潜力巨大，但乳制品加工业又是一种高投入、高产出、技术密集型产业。因此不同的乳制品企业必须找到符合自己特点的、适合自己企业的发展战略，尤其是生产成本控制战略，才能在激烈的市场竞争中站稳脚跟。本文以三元食品为例，首先介绍成本控制的相关概念、原则、意义。分析其生产规模较小、生产基地分散、市场应对缓慢、国企意识顽固等方面存在的成本控制问题。从食品发展形势，主要从规模化生产、内部整合、建立生产成本控制战略、严格监督考核等方面，找出改进的对策，使企业在市场竞争中立于不败之地。关键词：食品；市场竞争；生产成本控制Abstract：Theauditoftheaccountingfirmismainlycertifiedpublicaccountantaudit.Withthedeepeningandperfectionofthesocialandeconomicsystemreform,thesocialistmarketeconomyisbecomingmature,therapiddevelopmentofscienceandtechnology,thecomprehensivepopularizationoftheknowledgeofnutritionscienceandthecontinuouspromotionofpeople'slivingstandardshavepromotedthedairyprocessinglineofourcountry.Industryhasbeendevelopingrapidly,formingdifferentscaleanddifferentechelonsofdairyprocessingenterprises,andfiercecompetitionamongenterprises.Althoughdairyproducts,asapopularconsumergoods,havehugemarketpotential,dairyprocessingindustryisahighinput,highoutputandtechnologyintensiveindustry.Therefore,differentdairyenterprisesmustfindtheirowncharacteristics,suitablefortheirownenterprisedevelopmentstrategy,especiallytheproductioncostcontrolstrategy,inordertostandfirminthefiercemarketcompetition.Thisarticletakesthreeyuanfoodasanexample,firstintroducestherelevantconcepts,principlesandsignificanceofcostcontrol.Thecostcontrolproblemssuchassmallscaleofproduction,dispersedproductionbase,slowmarketresponseandstubbornstateenterpriseconsciousnessareanalyzed.Fromthefooddevelopmentsituation,mainlyfromthescaleofproduction,internalintegration,theestablishmentofproductioncostcontrolstrategy,strictsupervisionandassessmentandotheraspects,tofindouttheimprovedcountermeasures,sothatenterprisesinthemarketcompetitioninaninvincibleposition.Keyword：Food;marketcompetition;productioncostcontrol目录....................................................................1..........................................2....................................................2..............................................2............................................2................................................3....................................................3......................................3................................7..............................7..............................7..............................8..............................9................................9..................................9...................................10.....................................10.........................10.................................11...................11...................................................................13...............................................................14...................................................................15绪论改革开...
