從成本項(xiàng)目的視角看產(chǎn)品成本降低的途徑

論文編號(hào):CW170  論文字?jǐn)?shù):12323,頁(yè)數(shù):18

從成本項(xiàng)目的視角看產(chǎn)品成本降低的途徑

 摘 要
 降低成本是企業(yè)提高效益的重要途經(jīng)。企業(yè)成本的高低影響企業(yè)對(duì)社會(huì)貢獻(xiàn)的大小，決定著企業(yè)自身發(fā)展的程度。在生產(chǎn)過(guò)程中，不僅要耗費(fèi)勞動(dòng)資料和勞動(dòng)對(duì)象，而且還要耗費(fèi)勞動(dòng)者的勞動(dòng)，節(jié)約這些物化勞動(dòng)和或勞動(dòng)的耗費(fèi)，可以產(chǎn)出更多更好的產(chǎn)品。企業(yè)購(gòu)買材料，生產(chǎn)產(chǎn)品，倉(cāng)儲(chǔ)產(chǎn)品，貨物流通，出售產(chǎn)品，是一項(xiàng)系統(tǒng)工程，企業(yè)不能把降低產(chǎn)品看做是孤立行為，而應(yīng)把組成向最終市場(chǎng)供貨鏈條的所有環(huán)節(jié)作為降低產(chǎn)品成本的有機(jī)整體。只有整個(gè)系統(tǒng)降低成本費(fèi)用，向最終市場(chǎng)供應(yīng)的產(chǎn)品價(jià)格才能降低，才能提高產(chǎn)品競(jìng)爭(zhēng)力，因此，要使產(chǎn)品在市場(chǎng)上有競(jìng)爭(zhēng)力，需要整個(gè)環(huán)節(jié)的組成部分，彼此之間建立一種唇齒相依的關(guān)系，聯(lián)合起來(lái)，共同努力，切切實(shí)實(shí)地去降低整個(gè)系統(tǒng)生產(chǎn)和流通過(guò)程的費(fèi)用，才能提高產(chǎn)品競(jìng)爭(zhēng)力。降低成本是企業(yè)增加利潤(rùn)的來(lái)源。成本是補(bǔ)償價(jià)值的尺度，降低成本是補(bǔ)償價(jià)值的減少，是為社會(huì)勞動(dòng)創(chuàng)造剩余產(chǎn)品價(jià)值的增加。降低成本越多，增加利潤(rùn)越多，可以為國(guó)家和企業(yè)增加積累，保證人民物質(zhì)文化生活水平的不斷提高。本文就以降低產(chǎn)品成本提高企業(yè)經(jīng)濟(jì)效益的目的各個(gè)環(huán)節(jié)來(lái)考核與分析產(chǎn)品成本的成因及途徑，最終實(shí)現(xiàn)產(chǎn)品成本的有效控制。

[關(guān)鍵詞] 降低成本；途徑；意義
[論文類型] 應(yīng)用型

From the perspective of the product cost project cost reduction approach

ABSTRACT
   Reduces the cost is the enterprise enhances the benefit the important way. The enterprise cost height is affecting the enterprise the size which contributes to the society, is deciding the enterprise own development degree. In production process, not only must consume the means of labor and the object of labor, moreover also must spend workers work. Saves these materialized labors and human labors consumption, may deliver better products. The enterprise purchases the raw material, the production product, stores in as tore house the product, the cargo circulation, sells the finished product, is an item of systems engineering, the enterprise cannot reduce the product cost to regard as is enterprises isolate behavior, but should supply goods the chain link all links achievement the composition to the final market to reduce the product cost the organic whole. Only has the overall system to reduce the cost expense, can reduce to the final market supplies product price, can enhance the product competitive ability. Therefore , must cause the product to be competitive in the market , needs the entire link the constituent , between each other establishes the relations which one kind is as close as lips and teeth ,unites , joint effort , practically reduces the overall system production and the circulation process expense , sharpens product competitive ability . Reduces the cost is increases the profit the origin. The cost is compensates the value the criterion, reduces the cost is compensates the value the reduction, is for the social labor creation surplus product value increase. Reduces the cost many , the increase profit are more , may increases for the country and the enterprise accumulates , guarantees the peoples matter culture living standard the unceasing enhancement . This article on produces the product overall system each link to inspect and the analysis product cost origin and the control way, finally realizes the product cost active control.

[Key Words]: Reduces the cost；Way；Significance
[Type of Thesis]: Applied  Research

目錄
1引言 1
1.1 基礎(chǔ)理論 1
1.1.1 成本的概念 1
1.2 成本的分類 1
1.3  產(chǎn)品成本 1
2.對(duì)產(chǎn)品成本中各成本項(xiàng)目要素的分析 3
2.1對(duì)產(chǎn)品成本中直接材料的分析 3
2.1.1 材料的計(jì)價(jià)方法的分析 3
2.1.2對(duì)材料分配方法的分析 3
2.2對(duì)產(chǎn)品成本中直接人工的分析 4
2.2.1工資總額的組成 4
2.2.2計(jì)時(shí)工資的分析 4
2.2.3計(jì)件工資的分析 5
2.3對(duì)產(chǎn)品成本中燃料及動(dòng)力的分配的分析 6
2.4制造費(fèi)用的變動(dòng)的分析 6
2.4.1制造費(fèi)用概念 6
2.4.2制造費(fèi)用分配方法對(duì)產(chǎn)品成本的影響 6
3.從成本項(xiàng)目的角度考慮合理降低產(chǎn)品成本的途徑 9
3.1從直接材料角度看降低產(chǎn)品成本的途徑 9
3.1.1對(duì)入庫(kù)原材料進(jìn)行準(zhǔn)確計(jì)價(jià) 9
3.1.2選擇合理的計(jì)價(jià)方法 9
3.2從直接人工角度看降低產(chǎn)品成本途徑 10
3.3 從燃料及動(dòng)力的角度看降低產(chǎn)品成本途徑 11
3.4從制造費(fèi)用角度看降低產(chǎn)品成本途徑 11
4結(jié)束語(yǔ) 13
參考文獻(xiàn) 14
致謝 15