从成本项目的视角看产品成本降低的途径

论文编号:CW170  论文字数:12323,页数:18

从成本项目的视角看产品成本降低的途径

 摘 要
 降低成本是企业提高效益的重要途经。企业成本的高低影响企业对社会贡献的大小，决定着企业自身发展的程度。在生产过程中，不仅要耗费劳动资料和劳动对象，而且还要耗费劳动者的劳动，节约这些物化劳动和或劳动的耗费，可以产出更多更好的产品。企业购买材料，生产产品，仓储产品，货物流通，出售产品，是一项系统工程，企业不能把降低产品看做是孤立行为，而应把组成向最终市场供货链条的所有环节作为降低产品成本的有机整体。只有整个系统降低成本费用，向最终市场供应的产品价格才能降低，才能提高产品竞争力，因此，要使产品在市场上有竞争力，需要整个环节的组成部分，彼此之间建立一种唇齿相依的关系，联合起来，共同努力，切切实实地去降低整个系统生产和流通过程的费用，才能提高产品竞争力。降低成本是企业增加利润的来源。成本是补偿价值的尺度，降低成本是补偿价值的减少，是为社会劳动创造剩余产品价值的增加。降低成本越多，增加利润越多，可以为国家和企业增加积累，保证人民物质文化生活水平的不断提高。本文就以降低产品成本提高企业经济效益的目的各个环节来考核与分析产品成本的成因及途径，最终实现产品成本的有效控制。

[关键词] 降低成本；途径；意义
[论文类型] 应用型

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

目录
1引言 1
1.1 基础理论 1
1.1.1 成本的概念 1
1.2 成本的分类 1
1.3  产品成本 1
2.对产品成本中各成本项目要素的分析 3
2.1对产品成本中直接材料的分析 3
2.1.1 材料的计价方法的分析 3
2.1.2对材料分配方法的分析 3
2.2对产品成本中直接人工的分析 4
2.2.1工资总额的组成 4
2.2.2计时工资的分析 4
2.2.3计件工资的分析 5
2.3对产品成本中燃料及动力的分配的分析 6
2.4制造费用的变动的分析 6
2.4.1制造费用概念 6
2.4.2制造费用分配方法对产品成本的影响 6
3.从成本项目的角度考虑合理降低产品成本的途径 9
3.1从直接材料角度看降低产品成本的途径 9
3.1.1对入库原材料进行准确计价 9
3.1.2选择合理的计价方法 9
3.2从直接人工角度看降低产品成本途径 10
3.3 从燃料及动力的角度看降低产品成本途径 11
3.4从制造费用角度看降低产品成本途径 11
4结束语 13
参考文献 14
致谢 15