摘要
成本管理是现代企业发展的核心环节，处首要地位。企业资源要合理配置，
企业资金要合理运营，企业要生存，要发展，要形成市场的核心竞争力，那么
就必须要进行成本管理。当前，新冠肺炎疫情蔓延于全球，世界经济形势不容
乐观，根据2022年中央一号文件，党中央认为，社会经济要平稳健康发展，必
须要做好“三农”工作，稳住农业基本盘，接续全面推进乡村振兴。乡村要发
展，肥料企业则尤为重要，肥料企业应顺势而为，把握好现有时机，就必须合
理的进行成本管理，从成本管理的角度出发，科学统筹经济资源，合理控制成
本，不断提高成本管理效率。就目前国内肥料企业而言，研究主要集中在优化
人员素质，健全规章制度，优化采购、销售、物流、存储环节及上下游利益相
关者的合作体系方面，研究缺乏系统性、整体性、针对性。企业遇到实际问题
时往往主观定性分析、处理，致使企业成本管理失误，期间利润变动大，企业
风险承上升趋势。
对此，本文以M公司为例，运用文献资料分析法、实地调研法、理论分析
方法、定量分析与定性分析相结合的研究法等研究方法，在针对M公司成本管
理现状的基础上，对成本管理理念跟不上、成本管理体系不健全、财务规章制
度不健全、产、供、销环节财务体系混乱、往来账务管理基础薄弱等问题进行
深入分析，并针对存在的问题对财务部门的日常管理、财务部门岗位目标的设
定、激励措施的实施、财务部门人员的岗位调整及专业培训、供应链环节的财
务成本管理等五个方面做了相应的对策研究，并在对策的具体实施中提出了转
变思想观念，制定新的成本管理制度、设计合理的薪酬管理方案、灵活运用绩
效考核与依据公司发展规划培养财务人才等五个方面的保障措施。本文的研究
为进一步提高M公司财务部的成本管理水平，提升其公司价值具有重要的理论
和实践意义。同时，本文的研究为肥料生产型企业的成本管理方面提供了切实
有效的参考意义。
：成本管理；优化；系统性；针对性；M公司
I
Abstract
Abstract
Cost management is the core link of the development of modern enterprises,
which is inthe first place. Enterpriseresources should be rationally allocated,
enterprise funds should be reasonably operated, enterprises should survive, develop,
and form the core competitiveness of the market,then cost management must be
carried out. At present, the COVID- 19 is spreading around the world, and the world
economic situation is not optimistic. According to the No. 1 central document of the
Central Committee of the CPC in 2022,the Party Central Committee believes that in
order to achieve stable and healthy social and economic development, we must do a
good jobin"agriculture,ruralareas and farmers",stabilizethe agricultural
fundamentals,and continue tocomprehensively promote ruralrevitalization.In
order todevelop thecountryside,fertilizer enterprisesare particularly important.
Fertilizer enterprises should follow the trend, grasp the existing opportunities,and
mustcarryout reasonablecostmanagement.Fromthe perspectiveof cost
management, scientifically plan economic resources,reasonably control costs, and
constantly improve the efficiency of cost management. As far as domestic fertilizer
enterprises are concerned,the research mainlyfocuses on optimizing personnel
quality, improving rules and regulations,optimizing procurement,sales, logistics,
storage links and the cooperation system of upstream and downstream stakeholders.
The research lacks systematicness,integrity and pertinence. Whenan enterprise
encounters practical problems,itoften makessubjective qualitativeanalysis and
treatment,resulting in enterprise cost management mistakes, large profit changes
during the period, and enterprise risk is on the rise.
In this regard,this paper takes M Company asan example,using literature
analysis, fieldresearch, theoretical analysis,quantitative analysis and qualitative
analysis, and other research methods, on the basis of the current cost management
situation of M Company, it can not keep up with the concept of cost management,
the cost management system is not perfect, the financial rules and regulations are not
perfect, and the financial system in the production, supply and marketing links is
II
Abstract
chaotic The weak foundation of current account management and other issues were
analyzed in depth,and the corresponding countermeasures were studiedin five
aspects,including daily managementof the financialdepartment,setting of post
objectives of the financial department,implementation of incentive measures, post
adjustment and professional training of personnel in the financial department,and
financial cost management in the supply chain. In the specific implementation of the
countermeasures,the transformationof ideasand theformulation of a new cost
management system wereproposed Design reasonablesalary management plan,
flexibly use performance appraisal and cultivate financial talents according to the
company' s development plan. The research of this paper has important theoretical
and practical significance for further improving the cost management level of M
Company's financial department and enhancing its company value. At the same time,
this study provides a practical and effective reference for the cost management of
fertilizer production enterprises.
Key words: Cost management; Optimization; Systemic;Pertinence; M co
III