论铜业公司降本增效路径  

作　　者：黄盈盈[1] 

机构地区：[1]江西交通职业技术学院管理工程系

出　　处：《企业经济》2015年第11期151-154,共4页Enterprise Economy

基　　金：2014年江西省交通运输厅科技项目"江西省道路运输企业安全生产标准化达标考评指标实施细则"(批准号:2014B0005)

摘　　要：降本增效是企业实现目标利润的重要保障,是企业保持长远稳定发展的重要措施。但企业在降本增效管理中普遍存在不少问题,主要有不顾及产品质量,过分降低产品成本;未建立动态的成本分析制度;过度地控制投入,束缚了企业的健康长远发展等。通过对××股份有限公司降本增效进行实证分析,提出了铜业公司降本增效的主要路径:不断细分成本管理对象、完善公司基础管理体系、建立全面预算管理模式、加强科技与工艺创新、做好节能减排工作等。Reducing the cost ＆ increasing the efficiency is an important guarantee to achieve the target profit for the enterprise as well as the vital measure to maintain the sustainable development in the long run. However, there are some problems in this efficiency management, such as ignoring the quality of the products to cut down the cost excessively, failing to build the dynamic cost analysis system, controlling the input overwhelmingly and constraining the healthy advancement of the enterprise. The writer has advocated some main channels for Copper Company with the basis of the practical analysis of XX Limited Company, namely, to segment the target of cost management, improve enterprise＇s fundamental management system, build budget management mode, strengthen the technology and arts innovation and ensure the energy saving ＆ e- mission reduction. Then the product cost can be reduced and the economic efficiency can be enhanced.

关 键 词：铜业公司 降本增效 路径 实证研究 

分 类 号：F406.72[经济管理—产业经济] F426.3