第1章绪论...................................................................................................................1 1.1研究背景及意义................................................................................................1 1.1.1研究背景.................................................................................................1 1.1.2研究意义.................................................................................................2 1.2国内外理论及实践研究现状............................................................................3 1.2.1国外相关研究.........................................................................................3 1.2.2国内相关研究.........................................................................................4 1.3论文研究内容和方法........................................................................................6 第2章成本管理相关理论概述...................................................................................8 2.1成本管理相关定义与内容................................................................................8 2.1.1成本概述.................................................................................................8 2.1.2成本管理概述.........................................................................................9 2.2成本管理的目标及方法..................................................................................11 2.3电缆制造业成本管理相关概念......................................................................14 第3章FS电缆厂成本管理现状分析........................................................................17 3.1FS电缆厂概况.................................................................................................17 3.1.1FS电缆厂企业简介..............................................................................17 3.1.2组织机构和人员...................................................................................19 3.1.3生产经营基本情况...............................................................................20 3.1.4FS电缆厂成本管理体系......................................................................21 3.1.5FS电缆厂成本管理流程......................................................................21 3.2FS电缆厂成本管理现状.................................................................................22 3.2.1FS电缆厂采购成本管理现状..............................................................24 3.2.2FS电缆厂生产成本管理现状..............................................................25 3.2.3FS电缆厂其他成本管理现状..............................................................25 第4章FS电缆厂成本管理问题及原因分析............................................................28 4.1FS电缆厂成本管理存在的问题.....................................................................28 目录 4.1.1采购成本管理过程监管力度不足.......................................................28 4.1.2生产成本管理控制手段不强...............................................................31 4.1.3其它成本规定制度不完善...................................................................33 4.2FS电缆厂的成本管理问题的原因分析.........................................................34 4.2.1成本管理意识薄弱...............................................................................34 4.2.2成本管理内容的局限性.......................................................................34 4.2.3成本信息的失真...................................................................................35 4.2.4成本管理责任考核制度缺乏...............................................................36 第5章FS电缆厂成本管理的改进措施....................................................................37 5.1优化组织机构..................................................................................................37 5.2完善全面成本管理体系..................................................................................39 5.3科学利用企业的成本信息化..........................................................................40 5.4建立成本管理责任考核机制..........................................................................43 结论.........................................................................................................................44