摘要成本管理是能够控制和协调企业的经营活动,评价企业经营成果,为企业的投资、筹资活动提供鲜明的取舍意向的行为，是企业管理活动中一个重要的组成部分。一个企业成本管理的好坏,直接影响该企业在同行业中的竞争力和企业自身潜能的发挥。因此，为了提高企业的经济效益，就需要加强现代企业的成本管理，但目前企业成本管理存在一些问题导致许多企业不能很好的适应现代市场经济的发展，所以改善现代企业成本管理迫在眉睫。本文以江苏鹿港毛纺织染有限公司为例，首先阐述成本管理对该纺织企业乃至整个纺织行业的重要性，得出进行成本管理的必要性。对企业的分析主要是根据近几年财务报表对原材料成本、制造费用、人工成本、采购成本和三项期间费用进行分析，由此发现问题或总结其成功之处，根据分析得到一些启示，针对该企业现实情况，提出成本管理的改进建议，并由此提出适用于整个纺织行业成本管理的有效建议。46614
毕业论文关键词：成本管理；纺织业；成本分析
ABSTRACT
Cost management can control and coordinate the activities of the enterprise, and evaluate the operating results of the enterprise. Cost management also can provide a clear choice for enterprise investment and financing activities. It is an important part of enterprise management. A company's cost management is good or bad, directly affect the competitiveness of the enterprise in the industry and the enterprise's own potential play. In order to improve the economic efficiency of enterprises, the cost management of modern enterprises should be strengthened. But at present, there are some problems in the cost management of enterprises, which can lead to the development of the modern market economy. So it is urgent to improve the cost management of the modern enterprise. This paper takes Jiangsu Lugang Wool Textile Co. Ltd. as an example. First of all, it explains the importance of cost management to the textile enterprises and even the whole textile industry, and draws the necessity of cost management. The analysis of enterprises is mainly based on the financial statements of the past few years, the cost of raw materials, manufacturing costs, labor costs, procurement costs and the cost of the three period analysis. The problem or the summary of its success, according to the analysis of some enlightenment, for the reality of the enterprise, put forward the improvement of cost management recommendations, and thus put forward for the entire textile industry cost management recommendations.
Key word： cost control;textile industry;cost analysis
目 录
摘 要 I
ABSTRACT II
第一章 纺织业成本管理的概述 1
1.1纺织业成本管理的概述 1
1.1.1成本管理的重要作用 1
1.1.2纺织业成本管理的现状与特征 1
1.1.3我国纺织业当前加强成本管理的必要性 2
第二章 江苏鹿港毛纺织染有限公司的成本分析 4
2.1江苏鹿港毛纺织染有限公司的经营概况 4
2.2江苏鹿港毛纺织染有限公司的成本分析 4
2.2.1原材料成本分析 4
2.2.2人工成本分析 5
2.2.3制造费用分析 5
2.2.4三项期间费用分析 6
2.3江苏鹿港毛纺织染有限公司成本的综合分析 6
第三章 江苏鹿港毛纺织染有限公司成本管理与改进建议 8
3.1江苏鹿港毛纺织染有限公司成本管理的做法与特点 8
3.2江苏鹿港毛纺织染有限公司成本管理中存在的突出问题 9 江苏鹿港毛纺织染有限公司的成本管理:http://www.youerw.com/kuaiji/lunwen_48358.html