海棠陶瓷公司成本管理优化方案研究-工商管理专业论文.docxVIP

MBA举谴论文俸者：程养拣 MBA举谴论文俸者：程养拣 海裳羧瓷成本管理嗣惩及锪亿方案研究 ABSTRACT In recent years，the export—oriented ceramic has been greatly influenced．Slow Output growth and decreasing profitability resulted in overall slow growth of the field．Among the factors which affect ceramic company,cost management is the key factor．The cost of mismanagement causes the high cost which is responsible for the company going bankrupt．Therefore，It is necessary to strengthen cost management． IIl this paper,the cost management of Hitom Ceramics Company is the research object．By learning the present situation of the company’s cost management from the following aspects： financial condition，cost characteristics，cost structure,cost accounting system，human resourt。e cost and material management,the author points out the main problems of the companys cost management，analyzes the why Hitom Ceramics Company has these problems and discusses the basic principles of the cost management of the company．On the basis of these analyses，an integrated planning is proposed by improving the procurement process and optimizing the cost management model．At the end of this article，the author points out that the implementation ofthe cost management ofHitom Ceramics Company is divided into three phases． The research of the cost management problems and its optimum solution of Hitom Ceramics Company will promote the process of cost management revolution，and establish new and effective cost management model．For Hitom，who is under the new challenges，new cost management model will make great influence to facilitate the company’s survival，development and profitabili够At the same time，it is also important for the building of enterprise culture，the optimization of operation concept and the improvement of economic benefits of the whole ceramics industry． Key Words：Ceramics company，Cost management，improvement，strategy Ⅱ 原创性声明本人郑重声明：本人所呈交的学位论文，是在导师的指导下独立进行研究所 原创性声明 本人郑重声明：本人所呈交的学位论文，是在导师的指导下独立进行研究所 取得的成果。学位论文中凡引用他人已经发表或未发表的成果、数据、观点等， 均己明确注明出处