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制造企业成本管理问题与对策
发布时间:2020-01-13

  摘    要:赢发彩票代理 随着现代经济的发展,以往交易壁垒被打破,大多数产品市场已成为买方市场。一方面,制造业企业生产的是初级的、低端的产品,出现产能过剩的问题;另一方面,买方需求的是高端的、技术含量较高的产品。供需的不平衡使得传统的制造业实体经济面临着巨大考验。企业要谋求发展,必须在壮大自身经济实力的同时,不断更新产品,使之顺应经济发展的需要。产品的更新换代日益频繁,传统的粗放型成本管控已不能与企业发展相适应。文章分析了制造企业成本管控方面的不足,并提出了改进措施。

  关键词: 成本管控; 制造业企业; 研发成本;

  SUIZHEHULIANWANGJISHUDEFAZHANZHUANGDA,MUQIANDEZHIZAOYEQIYEZAIMAIFANGSHICHANGDEJINGJIHUANJINGXIAMIANLINZHEJUDATIAOZHAN,ZHEIJIUXUYAOZHIZAOQIYEYIFANGMIANKUOZHANGSHICHANG,YANFASHIYINGMAIFANGXUYAODECHANPIN,LINGYIFANGMIANYAOJIAQIANGCHENGBENGUANKONGDELIDU。

  1、 制造业企业成本管控的重要性

  1.1、 加强成本管控,是提高企业自身经济实力的重要手段

赢发彩票代理   CHENGBENGUANKONGBAOKUOCHENGBENYUCE、JUECE、JIHUA、KONGZHI、HESUANHEFENXIDENGHUANJIE。ZAIZHEIXIEHUANJIEZHONG,CHENGBENDEYUCE、JUECEHEJIHUAWEICHENGBENKONGZHITIGONGLEYIJU。ERCHENGBENKONGZHIJIYAOBAOZHENGCHENGBENMUBIAODESHIXIAN,TONGSHIHAIYAOSHENTOUDAOCHENGBENYUCE、JUECEHEJIHUAZHIZHONG。QIYEYIDANCONGCHENGBENGUANKONGDEGEGEHUANJIEZHESHOU,ZAIBAOZHENGCHANPINZHILIANGDETONGSHI,BAOCHICHENGBENKONGZHIYIZHICHUYUXIANGDUIJIAODIDECHENGBEN,BINGQIEGAICHENGBENLINGXIANYUQITATONGLEIQIYEDEJINGYINGCHENGBEN,QIYEJIUKEYIZAICHENGBENSHANGQUDEYOUSHI,ZHIDINGDICHENGBENDEJINGZHENGZHANLVE,CONGERSHIXIANSHICHANGZHANYOULVDETISHENG,GONGGUBINGTISHENGZISHENDEJINGJISHILI。

  1.2 加强成本管控,使得制造企业有限的资源能够得到优化配置,提高企业的产业效率

  ZHIZAOQIYECHENGBENGUANCHUANYUYANFA、CAIGOU、SHIZHI、SHENGCHAN、XIAOSHOUGEGEHUANJIE。DANGQIANCHENGBENGUANLIZHONGDECHENGBENKONGZHI,ZHEYANYUCHENGBENXINGCHENGDEQUANGUOCHENG。SHIXINGCHENGBENKONGZHI,YAOQIUJIANLIXIANGYINGDEBIAOZHUNHEZHIDU,RUCAILIAOXIAOHAODINGEHELINGFAZHIDU,GONGSHIDINGE、FEIYONGDINGEDENGBIAOZHUN,BINGJIAQIANGGEXIANGGUANLIGONGZUO,YIBAOZHENGCHENGBENKONGZHIDEYOUXUJINXING,JIANSHAOBUBIYAOZIYUANDELANGFEIHEXIAOHAO,JIANGDIQIYEDEJINGYINGCHENGBEN,JINERTIGAOQIYEDELIRUN,YOULIYUSHIXIANLIRUNDEZUIDAHUA,TIGAOQIYEDECHANYEXIAOLV。

  1.3、 成本控制是持续推进“三去一降一补”的重要举措

  “三去一降一补”包括去库存、去杠杆、去产能、降成本、补短板五个方面的任务。加强成本控制,是生产企业财务管理结合当今“三去一降一补”核心任务的重要举措,能推动企业经营的科学性,提高企业的利润,降低成本,减少经营风险,实现长期的可持续发展。
 

制造企业成本管理问题与对策
 

  2、 当前制造业企业成本管控存在的问题

  2.1、 成本管理模式不精细,仅注重生产环节的管控

  DANGQIANZHIZAOYEQIYECHENGBENGUANKONGDUOWEICUFANGXINGGUANLI,CHENGBENHESUANBUJINGQUE,JINGYINGGUANLIBUDAOWEI,CHENGBENGUANLIRENGCAIQUYIWANGDELISHICHENGBENHESUANMOSHI,JINJINJUXIANYUSHENGCHANCHANPINDEZHENGCHANGYEWUHUANJIE。XUDUOYINXINGDECHENGBEN,RUSHENGCHANHUANJIEZHONGDEFEIZHENGCHANGSUNHAOWEINARUCHENGBENGUANKONGHUANJIE,ZAICAIGOUYUANLIAO、BANGONGYONGPINDENGFANGMIANMEIYOUJIANQUANDEGUANLILIUCHENG,ZAOCHENGLEZIYUANDELANGFEI,ZIJINLIUSHIYANZHONG。

  2.2、 人工管理不科学

  2.2.1、 人工管理缺乏公平考核机制,人才流失率较高

赢发彩票代理   YIFANGMIAN,CHENGBENGUANKONGHUSHIDUIRENYUANDEGUANLI,QUEFADUIYUGONGZUORENYUANDEJIXIAOKAOHEJIZHI,GONGZIYUGERENNENGLIDEDAXIAOBUCHENGBILI,CONGERZHISHIYUANGONGQUEFAZHONGCHENGDU。LINGYIFANGMIAN,CHENGBENGUANKONGZHONGQUEFAJIANGCHENGJIZHI,ZAOCHENGYUANGONGWUSHIQIYECHENGBEN,SUIYILANGFEI,JIADALEQIYEDERENGONGCHENGBEN。

  2.2.2 、人工管理缺乏培训机制

  SHENGCHANXIANRENYUANCAOZUOPEIXUNBUDAOWEI,DAOZHIBUFENYUANGONGDUIYUSHEBEICAOZUOBUSHULIAN,SHIDECAOZUOLIUCHENGYOUWU,ZENGJIALECHANPINFANGONGDEFENGXIAN,JIADALERENGONGCHENGBEN。

  2.2.3、 部门各层人员缺乏沟通

  BUMENSHANGXIAJIGECENGRENYUANQUEFAGOUTONG,DAOZHIRENYUANSIXIANGBUTONGYI,CONGERDAOZHICHENGBENHESUANJUECEBUTONGYI,CHENGBENWUFASHIXIANJINGXIHUA。

  2.3 、营运资本短缺加大了产品的成本

赢发彩票代理   ZIJINDEQUEFADAOZHISHEBEIGENGXINBUJISHI,ZAOCHENGQIYESHENGCHANLIJIAODI,CHANPINCHUHUOJISHIXINGDEBUDAOBAOZHENG,JIADALEQIYEDESHIJIANCHENGBEN。

  2.4 研发管理制度不健全

  ZAIYANFAXINCHANPINFANGMIAN,QIYEDEGUANZHUDIANJUXIANYUYIJINGYANFACHULAIDEJISHUHUOCHANPINDETOURU,ERHUSHIYANFACHENGBENDEGUANLI,YANFAZHICHUSUIYI,YANFACHENGBENJIAOGAO。

  2.5 、企业缺少“三去一降一补”的战略部署

赢发彩票代理   QIYEJIANGGONGZUOZHONGXINFANGZAILEQIYEDE“KAIYUAN”,HUSHILE“JIELIU”,QUESHAO“SANQUYIJIANGYIBU”DEZHANLVEBUSHU。LINGDAOCENGDUI“SANQUYIJIANGYIBU”WEISHENRULIJIE,RENWEI“SANQUYIJIANGYIBU”JINJINSHICAIWUBUMENDESHIQING,SHICHENGBENHESUANGUOCHENGZHONGQUZHIXINGDE,CONGERDAOZHIGONGSIGECENGQUEFARENZHIDU,SHIJICAOZUOGENGWUCONGZHESHOU。

  3 、提高成本管控水平的有效途径

  3.1、 从成本动因着手,控制成本在公司经营各个环节活动的合理消耗

  QIYEDERENHEYIZHONGCHANPINCONGKAISHISHENGCHANDAOHUOQULIRUN,QICHENGBENBUNENGJINJINLIJIEWEIZHIZAOCHENGBEN,ERSHIGUANCHUANYUCHANPINSHENGMINGZHOUQIDEQUANBUCHENGBEN。QIYEYINGGAIBIANYUANYOUDEZHIZHUZHONGSHENGCHANHUANJIECHENGBENGUANLIDEMOSHI,CONGCHENGBENDONGYINDEJIAODUKAOLV,LIZUYUZHANGYUANZHANLVEMUBIAO。

赢发彩票代理   DIYI,ZAICAIGOUWULIAOFANGMIAN,YOUYUSHENGCHANWULIAOZHANYONGZIJINPANGDA,CAIGOUBUMENXUYAOJIEHEGONGSIDESHENGCHANNENGLIHECHENGBENYUSUAN,YANGEZHIDINGCAIGOUJIHUA,BIMIANGUODUCAIGOUZAOCHENGKUCUNJIYA,CONGERYINGXIANGGONGSIDEZIJINLIYONGLV;YEYAOBIMIANCAIGOUBUZUZAOCHENGCHANXIANTINGCHANDEKUNJING。DUIYUSHENGCHANDEMEIZHONGCHANPINANZHAOLIANGHUABIAOZHUNTIGONGYUANLIAO,SHIDESHENGCHANYONGDEYUANLIAODEDAOYOUXIAOLIYONG。

  JIADADUIYUWULIAOLIURUSHENGCHANGEGEHUANJIEDEGUANKONG,BIMIANSHENGCHANHUANJIEZHONGYINWEICAOZUOCUOWUDAOZHIWULIAOLANGFEIDEFEIZHENGCHANGSUNHAO,DUIYUMEICIWULIAODELINGYONG、SHIYONG,ZENGJIAZHUANRENSHENHEJIZHI,BIMIANFACUOWULIAOYINGXIANGSHENGCHANDEJINDU;CANGKUSHISHIDINGQIPANDIANZHIDU,DUIYUPANDIANSHULIANGBUYIZHIDEWULIAO,XUCHAMINGYUANYIN;MEIYUEYUEDI,CONGYEWUXITONGZHONGTONGJISHENGCHANGEGEHUANJIEDEWULIAOSHIYONGQINGKUANG,BINGZUODUIBIFENXI,YUPANDIANJIZHIXIANGJIEHE,DUIYUSHULIANGYICHANGQINGKUANGGENZONGJIANKONG,BIMIANWULIAODELANGFEISHIKONG。

  DIER,ZHENDUIBANGONGYONGPINSHIXINGXINGZHENGBUJIZHONGCAIGOUZHIDU,ZAICAIGOUSHIJIANSHANG,JIADABANGONGYONGPINCAIGOUDESHIJIANKUADU,JIADAYUBANGONGYONGPINGONGYINGSHANGDEYIJIANENGLI,JIEYUEBANGONGYONGPINDEGOURUCHENGBEN。

  BANGONGYONGPINDELINGYONGFANGMIAN,DUIYUYIXIEZHANGQISHIYONGDEYONGPIN,KESHISHIGUDINGDEBIAOZHUNDELINGYONGJIHUA;ERDUIYUYIXIEYUYEWUMIQIEXIANGGUANDEBIANDONGJIAODADEYONGPIN,ZEYINGYANGEANZHAOGEGEBUMENDEYUSUANSHISHILINGYONGJIHUA;DUJUERENWEIZHONGFULINGYONGERDAOZHIFEIYONGCHENGBENSHANGSHENG。

  DISAN,QIANGHUAFEIYONGGUANLI,SHISHIBAOXIAOFEIYONGZHIDUGUANLI,DUIYUYINGONGCHUCHADEMEIBIFEIYONGSHISHIFEIYONGXIANEBIAOZHUNJISHENPIZHIDULIUCHENG,YANGEFEIYONGBAOXIAOSHENHEHUANJIE,BIMIANRENWEIFEIYONGLIEZHICHAOE。

  DISI,ZAICHENGBENHESUANFANGMIAN,GAIBIANYIWANGDECUFANGXINGHESUANMOSHI,JIANGCHANPINHESUANXIHUAZHIMEIGECHANPIN,SHISHIZUOYECHENGBENGUANLIMOSHI,YIMUBIAOCHENGBENFAWEICANKAOJINXINGSHICHANGDINGJIA,CONGERJIADAQIYEZAISHICHANGJINGZHENGZHONGDEYOUSHI。

  3.2、 提高企业内部整体人员的成本管理意识,建立健全人工绩效考核目标体系

  ZAIQIYENEIBUQIANGHUAZHONGGAOCENGGUANLIRENYUANDECHENGBENGUANLIYISHI,ZHONGSHICHENGBENGUANLIDUIYUQIYEFAZHANDEDIWEI,JIANGCHENGBENGUANLISIXIANGNARUQIYEFAZHANZHANLVEQIYE,SHULIQUANYUANCHENGBENGUANLIYISHI。QIANGHUANEIBUGEGEBUMENZHIJIANDEGOUTONG,CUJINGEGEBUMENXIANGHUHEZUOXUEXI,TICHUGAIJINCHENGBENGUANLIDEFANGFA。QIANGHUADUIYUANGONGDEZAIZHIPEIXUNLIDU,SHULIYUANGONGDEZHURENWENGYISHI,SHISHIDINGQILUNGANGZHIDU,BIMIANYUANGONGDUIYUBUMENGONGZUOGANGWEICAOZUOBUSHULIANERDAOZHIQIYEZIYUANZAISHENGCHANHUANJIEDELANGFEI;ZHENDUIYIXIANYUANGONGGAIGONGSHIZHIWEIJIJIANZHI,JIANGSHENGCHANLIUCHENGXIHUALUOSHIZHIMEIYIGEREN,CONGGENYUANSHANGDUJUEDAIGONGXIANXIANG。JIAQIANGDUIYUYUANGONGDEKAOHELIDU,JIANLIJIANQUANRENGONGJIXIAOKAOHETIXI,ZHIXINGJIANGCHENGJIEHEZHIDU,CONGERZAIYANGEDEZHIDUTIAOJIANXIAZUIDAXIANDUDITIGAOYUANGONGDEZERENYISHI。

  3.3、 适度加大融资力度,购买先进的技术设备,降低人工成本

赢发彩票代理   ZAIZIJINDEDAOHELIPEIZHIDETIAOJIANXIA,KEANZHAOQIYEDEJINGYINGJIHUA,GOUMAIYUSHENGCHANLIFAZHANXIANGSHIYINGDEXIANJINJIXIESHEBEI,YISHIXIANXIANDAIHUAGONGZUOLIUCHENG,JINGJIANRENYUAN,JIANGDIGONGSIDERENLICHENGBENDETONGSHI,ZAIYIDINGCHENGDUSHANGJIANSHAORENWEIYINSUCUOWU,TIGAOCHANPINCHANLIANGJIZHILIANG,SUODUANCHANPINDESHENGCHANZHOUQI,BIMIANJIAOHUOBUJISHIYINGXIANGHOUXUDEZHENGCHANGJIAOYI,ZENGJIAKEHUMANYIDU,WEIYIHOUGONGSIDEZHANGQIZHANLVEHEZUODIANDINGJICHU。

  3.4、 加大研发力度,节约生产成本

  QIYEYINGJIANLIJIANQUANYANFACHENGBENGUANKONGZHIDU,DUIYUJIJIANGYANFADEXINCHANPIN,ZUOHAOKEXINGXINGYANJIUFENXI,LEJIEYANFACHANPINDEQIANZAISHICHANG,PINGGUDUIBIYANFACHANPINDEJIAZHIYUYANFACHENGBENDECHAYI,CONGERJUEDINGSHIFOUKAIFACILEIXINCHANPIN,BIMIANYIWEIDIYANJIUERSHIDEYINXINGDEYANFACHENGBENGAOYUQIZAISHICHANGJIAZHIDEQINGKUANGFASHENG。

  LINGWAI,DUIYUYANFAXIANGMU,YINGZUOHAOKEXUEDEYUSUANFANGAN,WEIXIANGMUSHISHIGUOCHENGZHONGQIYESUOYAOZHIFUDECHENGBENTIGONGKEKAODEYIJU。XIANGMUSHISHIGUOCHENGZHONG,YANFASUOXUDEWUZICAIGOUJIRENLICHENGBEN,YINGZUOWEIYANFACHENGBENGUANKONGDEZHONGDIAN,QUEBAOCHENGBENZHICHUXIAOYIZUIDAHUA。XIANGMUWANCHENGHOU,QIYEYINGDUIYANFAXIANGMUSUOCHANSHENGDEJINGJIXIAOYIJINXINGQUANMIANPINGGU,RUGUOCHUXIANCHENGBENPIANLISHANGPINBENSHENJIAZHIDEQINGKUANG,XUYAOZONGJIEJINGYAN,FENXIYUANYIN,GENJUSHIXIANDEYANFAKEXINGXINGFANGAN,DUIXIANGGUANDEZERENRENJINXINGWENZE,QIANGHUAYANFARENYUANCHENGBENKONGZHIYISHI。

  3.5、 实施专利管控措施,建立健全公司专利保护制度

  ZHIZAOQIYEJINGYINGZHONGDECHENGBENFEIYONGSHIKESHIHUADECHENGBENFEIYONG,ERZHUANLIZESHIWEILEBAOHUQIYEDEXINCHANPINBUBEIRENQINQUANERSHISHIDECHENGBENHUODONG;QIYEYINGJIANLIJIANQUANZHUANLIBAOHUZHIDU,FANGZHITARENEYIJINGZHENGERCHANSHENGDEJINGYINGFENGXIAN,DUJUEHOUXUDEFALVJIUFEN。

  3.6 、注重环境成本投入,建立健全环境体系

  WOGUOXINDEHUANJINGBAOHUFAYU2015NIAN1YUE1RIZHENGSHISHISHI,QIJIADALEDUIWEIGUIQIYEDECHUFALIDU,SHISHIANRIJIFA。ZHIZAOYEQIYEDUIYUMUQIANXINKEJICHANPINDEYANFAYEXUYAOJIANLIZAIHUANBAODEQIANTIXIA,YINCI,QIYEYINGZHUZHONGDUIYUHUANBAOCHENGBENDETOURU,BIMIANYINHUANJINGYINSUERDAOZHIDEXINGZHENGCHUFA。

  3.7 、大力加强“三去一降一补”的战略部署

  QIYEYAOXIANGZAI“SANQUYIJIANGYIBU”SHANGQUDEJINZHAN,JIUBIXUBUSHUKEXUEDEZHANLVEGUIHUA,BUJINJINYIKAOCAIWUGUANLIRENYUANDESHIJICAOZUO,GENGXUYAOLINGDAODEZHONGSHI,LINGDAOXUCONGZISHENXINGDONGCHUFA,JIAQIANGZISHENDERENSHI,BUDUANJIAQIANGXUEXILIDU,LEJIEJINGSUI,XIANGYUANGONGGUANSHU“SANQUYIJIANGYIBU”DELINIAN,ZHEIYANGGONGSICAINENGJIANGCUOSHIQUANMIANPUZHANKAILAI。JIANGZHANLVETUIGUANGZHIGEGEBUMEN,YUSHIJUJIN,BUDUANGAISHANZHANLVEDENEIRONG,CONGERTIGAOQIYEDEJINGJIXIAOYI,JIANGDICHENGBEN,WEIQIYECHUANGZAOGENGDUODELIRUN。

  4、 结 论

赢发彩票代理   ZHIZAOYEQIYEYAOXIANGZAIJISUFAZHANDEJINGJIJUSHIXIAMOUQIUSHENGCUN,ZHUIQIUJIANKANGFAZHAN,JIUYINGCONGYANFA、CAIGOU、SHENGCHAN、XIAOSHOUJIFUWUGEGEHUANJIEZHESHOU,JIANGCHENGBENKONGZHILUOSHIDAOQIYEJINGYINGHUODONGZHONG。LINGWAI,XUZHONGSHIFAZHANZHANLVEMUBIAO,TUIXING“SANQUYIJIANGYIBU”,BINGJIJILIYONGGUOJIATUIXINGDEYIXILIEYOUHUIBUTIEZHENGCE,JIANGDIQIANZAICHENGBENFENGXIAN。

  参考文献

  [1]黄月瑜.成本管理在中小企业的应用研究[J].中国商论,2018(31):114-115.
  [2]彭莉琴.如何做好研发型生产企业的成本控制[J].中国乡镇企业会计,2018(10):139-140.
赢发彩票代理   [3]冯芬莲.成本控制对企业财务管理目标实现的积极作用[J].企业改革与管理,2018(7):159,162.

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