基于采购管理的生产成本控制研究  

Research on production cost control based on purchasing management

作　　者：张令甜 涂传清[1] Zhang Lingtian;Tu Chuanqing(Jiangxi Agricultural University,Nanchang 330045,China)

机构地区：[1]江西农业大学,江西南昌330045

出　　处：《江苏科技信息》2018年第25期29-32,共4页Jiangsu Science and Technology Information

摘　　要：公司是以利润为导向的社会组织,追求营业利润的最大化,根据会计恒等式"利润=收入-支出"可以推出生产成本对企业会产生的巨大影响。开展各项活动的最终目标是最大限度地发挥公司的价值,成本控制是实现这一目标的重要手段。文章从A木业公司的生产成本控制作为出发点进行研究,对目前A木业公司在生产成本中的制造费用、人工费用原料成本费用等方面的控制现状进行分析,找出A木业公司成本消耗多的原因,继而提出相对于的建议,为公司降低成本而努力。The The company is a profit-oriented social organization, pursuing the maximization of operating profits. According to the accounting identities, ＂profit = income - expenditure＂ can introduce the huge impact of production costs on the company. The ultimate goal of all activities is to maximize the value of the company, and cost control is an important means to achieve this goal. This article will take the company A ＇ s production cost control as a starting point for research, analyze the current status of A company＇ s manufacturing costs in production costs, labor costs and other aspects of raw material costs, and find out the reasons for the high cost of company A, and then put forward relative suggestions and work hard for the company to reduce costs.

关 键 词：生产成本 控制 采购 

分 类 号：F4[经济管理—产业经济]