步云工控成本管理的研究

在市场经济不断发展的中国，企业成本管理的模式也在不断完善。一个完善有效的成本管理模式，可以有效降低企业的生产成本，减少不必要的支出，提高企业的经济效益，推动企业的发展，它是企业良好可持续发展的重要前提。面对竞争越来越激烈的市场，机械制造企业面临的压力也越来越大，所以有效的成本管理对于企业来说越发至关重要。本文以常州市步云工控自动化有限股份公司为分析对象，通过对步云工控主要产品的单位成本的分析，月度毛利率分析，产品生产成本分析，产品毛利率分析等，发现步云工控在成本管理方面的不足之处，主要是产品的单位成本波动较大以及产品的生产成本归集不完全。然后对发现的两个问题进行了分析，找到原因。最后，针对步云工控成本管理中存在的问题，提出了四点建议。

关键词：成本管理；机械制造；成本控制

Abstract

In the continuous development of market economy in China, enterprise cost management model is also constantly improving. A perfect and effective cost management model can effectively reduce the production cost of enterprises, improve the economic efficiency of enterprises and promote the development of enterprises. It is an important prerequisite for good and sustainable development of enterprises. Faced with an increasingly competitive market, machinery manufacturers are facing more and more pressure, so effective cost management is more important for enterprises. In this paper, Changzhou City, Bu Yun Industrial Automation Co., Ltd. as the analysis of the object, through the main product of the Bu Yun Industrial Automation Co., Ltd. industrial unit cost analysis, monthly gross margin analysis, product cost analysis, product gross margin analysis, found that the pace of industrial control at cost Management deficiencies, mainly the unit cost of the product fluctuations and the production of the product cost is not complete. And then the two problems were analyzed to find the reasons. Finally, four suggestions are put forward for the problems existing in the cost management of Bu Yun Industrial Automation Co., Ltd..

Key words：Cost Management; Machinery Manufacturing; Cost Control

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