摘要在食品行业竞争激烈的形势下，要想能够成为食品行业的佼佼者，不光是要获得客户的青睐，还要让自己本身壮大发展起来。没有足够的经济基础，即便客户青睐度高，也没有办法在食品行业立足生根。而其中最重要的一项就是成本，生产成本管理控制是选择最优的方案为企业获得最大利润的一种控制方法，让企业能够获得相匹配的利润度是对企业在食品行业发展的重要因素。本文首先从国内外有关生产成本管理的综述来引出生产成本管理在企业中的影响和作用。主要从生产成本管理的相关理论、白象公司目前生产成本管理现状和存在的问题和对出现问题的解决措施三个维度来叙述生产成本管理在白象公司的作用，更加直白说明成本管理对企业生产、发展的重要性。最后以自己角度去谈对生产成本的看法。关键词：白象公司；生产成本；成本管理ABSTRACTInthesituationoffiercecompetitioninthefoodindustry,inordertobecometheleaderinthefoodindustry，notonlytowinthefavorofcustomers，butalsotoletthemselvesgrowanddevelop.Thereisnoenougheconomicfoundation,evenifthecustomerfavordegreeishigh,thereisnowaytofootholdinthefoodindustry.Oneofthemostimportantisthecost,productioncostmanagementcontrolisacontrolmethodtochoosetheoptimalschemefortheenterprisetoobtainthemaximumprofit,sothatenterprisescanobtainthematchingprofitdegreeisanimportantfactorforthedevelopmentofenterprisesinthefoodindustry.Thispaperfirstintroducestheinfluenceandroleofproductioncostmanagementinenterprisesfromthereviewofproductioncostmanagementathomeandabroad.ItmainlydescribestheroleofproductioncostmanagementinbaixiangCompanyfromtherelevanttheoriesofproductioncostmanagement,thecurrentsituationofproductioncostmanagementofBaixiangCompanyandthesolutionstotheproblems,andexplainstheimportanceofcostmanagementtotheproductionanddevelopmentofenterprises.Finally,totalkaboutthecostofproductionfromtheirownpointofview.Keywords:Whiteelephantcompany;Productioncost;Costmanagement目录第1章前言.......................................................................................................................................1第2章成本管理理论综述...............................................................................................................22.1成本管理内涵.......................................................................................................................22.2成本管理内容.......................................................................................................................22.3现代成本管理的特征...........................................................................................................3第3章白象公司成本管理现状.........................................................................................................43.1公司介绍...............................................................................................................................43.2成本管理现状.......................................................................................................................43.2.1成本构成要素............................................................................................................43.2.2成本现状....................................................................................................................63.3成本管理的程序...................................................................................................................6第4章白象公司成本管理中存在问题....................................................................
