摘要
在当代的企业管理体系当中,生产成本管理是其中关键的构成要素,受到了各级企业管理人员的高度关注。其管理对象是产品生产成本构成因素与对应的影响因素,从而实现压缩制造费用等生产成本、提高生产效率、增加企业收益的目的。国民生活品质的全面提升催生出更多对建筑物多样性的需求,这为白色水泥应用范围的全面扩张提供了平台与基础。尽管如今国内白水泥行业市场得到了一定程度的发展,然而在行业工艺与技术等因素的限制下,国内大多数白水泥的生产工艺依然是沿用20世纪90年代的工艺与流程,与国外工艺技术水准之间存在着明显的差距。因此,我国的白水泥生产企业若想在国内外激烈的竞争市场中保持竞争优势,进行有效的生产成本管理至关重要。本文以JZ市SX白水泥厂作为研究对象,通过实地考察了解企业内部生产成本构成的主要因素,对其在生产成本管理环节存在的问题展开分析,并与所学的相关理论进行结合,提出解决问题的方法与建议。从而提升企业的生产成本管理能力以及核心竞争力,为SX白水泥厂的可持续发展做出贡献,同时促进白水泥行业生产成本管理的改革。
In the contemporary enterprise management system,production cost management is one of the key components,which has attracted great attention from enterprise managers at all levels.The object of management is product production cost constituent factors and corresponding influencing factors,so as to achieve the purpose of reducing manufacturing costs and other production costs,improving production efficiency,and increasing enterprise revenue.The overall improvement of the quality of life of the people has spawned more demand for the diversity of buildings,which provides a platform and foundation for the comprehensive expansion of the application range of white cement.Although the domestic white cement industry market has developed to a certain extent,due to the limitations of industry processes and technologies,most domestic white cement production processes still follow the processes and procedures that appeared in the 1990s,and are in line with foreign processes.There is a clear gap between technical standards.Therefore,effective production cost management is essential for China's white cement manufacturers to maintain their competitive advantages in the fiercely competitive markets at home and abroad.This article takes JZ City SX White Cement Plant as the research object,understands the main factors of the internal production cost composition of the enterprise through field investigation,analyzes the problems existing in the production cost management link,and combines with the relevant theories learned to propose solutions Methods and suggestions for the problem.The aim is to improve the production cost management ability and core competitiveness of the enterprise,contribute to the sustainable development of Saixue White Cement Plant,and promote the reform of production cost management in the white cement industry.
作者
张有容
Yourong Zhang(Nanjing Forestry University,Nanjing,Jiangsu)
关键词
白水泥行业
生产成本管理
制造费用
White Cement Industry
Production Cost Management
Manufacturing Costs
