国有制造企业成本-分析与控制-研究

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1、万方数据AbstractCostcontrolisanimportantwayoftheenterprisetoimprovetheoperatingconditionsandeconomicbenefit．Thecostrevenueratioisallindextoreflectthe丘nancialenterprisesachievedsalesrevenueofunitofthecost，whichISalsothemalnindextoevaluatetheenterprisecostcont

2、rolability．Theindexesfortheenterpnsestoimprove也equality，theefficiency，thelaborproductivity，andtheabilityofcreatlngvalueandsoontargethasaroleinpromoting．In2013，thecostreVenueratiosnadbeenassessedasaperformanceassessmentindexforthecentralenterprlses，whichw

3、asenactedbytheSASAC．Therefore，thecentralenterprisesneedtostrengthenthefocusontheenterprisecostcontrol，isnotonlyforthecompletionoftheSASACassessmenttarget，alsohastheveryimportantrealisticmeaningtoamproVethelrownmanagementlevel．ThispapertakestheSASACsuperv

4、isionoftheChinaaviationindustrygroupsubordinatememberofcompanySastheresearchbackground·Ittakesthecostexpenseratioevaluationindexofbusinessincomeastheresearchobject·TheDuPontAnalysisisappliedtoanalysisrevenueratios．Thispaperdiscussedthebasict：heor)，OtDuPo

5、ntanalysissystemandcostcontroloftheenterprises·Therevenueratio8nalyslsmodelisestablishedbasedoncostaccountingandincome·FocusedondecomposmgcostsintothecompositionofthemostbasicelementsofproductionmanagementandoDerationofenterprises．Then，basedonthecostanal

6、ysismodelofratloofexPensestorevenues，insCorporation’spastthreeyearsratioofcoststorevenueindex士rom2010to2012asthebasis，analyzedthetrendofcoststructureandinfluericingfactors，discussedthekeyfactorsandreasonsforthechangesinthecosts，identlfledbusinessproblems

7、inthevariouscostitems．Later，in2013，basedontheratioofcoststorevenueassessmentobjectives，costcontrolisproposedasthestartingPoInt，adoPteddif．ferentcontrolmethodstopurchasecosts，laborcostsandmanufacturingCOSTS,administrativeexpensesandfinancialexpensesinthek

8、eyprojectfor1mproVmg‘IncludingtheuseofAHPmethodandactivity’basedcostcontrolthecostofDrocurement；withatotalbudgetmanagementandtargetcostmethodtocontrolthelaborcost．Takeactivity．basedcostmethodtocarryoutthevaluestreamanalysl