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番禺創(chuàng)信鞋業(yè)有限公司成本控制的現(xiàn)狀分析
畢業(yè)論文
番禺創(chuàng)信鞋業(yè)有限公司成本控制的現(xiàn)狀分析
摘要:當(dāng)前我國市場經(jīng)濟(jì)體制已逐步建立并迅速發(fā)展,鞋類企業(yè)面臨更加激烈的市場競爭。目前國外專門針對(duì)鞋行業(yè)或某特定鞋業(yè)公司成本控制的研究不多，但全世界的鞋子中每3雙就有1雙是中國制造的，中國的鞋業(yè)有很大的發(fā)展?jié)摿�，我們認(rèn)為有必要對(duì)鞋業(yè)的成本控制進(jìn)行研究，實(shí)行多元化經(jīng)營戰(zhàn)略，不斷提高鞋類企業(yè)的成本控制能力，降低成本，提高我國鞋業(yè)競爭力。而番禺創(chuàng)信鞋業(yè)有限公司是全國最大的制鞋企業(yè)之1，具有1定的代表性，故以其為研究對(duì)象。本文明確了番禺創(chuàng)信鞋業(yè)有限公司加強(qiáng)成本控制的必要性，重點(diǎn)對(duì)番禺創(chuàng)信鞋業(yè)有限公司在采購、庫存、生產(chǎn)、銷售各環(huán)節(jié)中的成本控制進(jìn)行分析，分析其不足，并提改進(jìn)措施。
關(guān)鍵詞:成本控制；采購；庫存；生產(chǎn)；銷售
Analysis on the present situation and improvements of the cost control of Panyu Pegasus Footwear Co.Ltd.
Abstract: Chinas market economic system has been gradually established,rapidly developing. Footwear enterprises are facing more intense competition in the market. At present, there is little research on the cost control of the shoe business or a specific shoe company. However, one out of three pairs of shoes is made in China and Chinese footwear industry has great development potential. We believe that it is necessary to research the cost control of the footwear industry and to take diversification business strategy in order to improve footwear enterprises’ capability to control cost continuously, to reduce cost and enhance competitiveness of our footwear enterprises. Panyu Pegasus Footwear Company is one of the largest footwear enterprises in China with a certain representation, which can be the proper study object. This article defines the necessity of Panyu Pegasus Footwear Company to strengthen the cost control, focusing on the analysis of the cost control on the aspects of procurement, inventory, production and sales, analyses its shortcomings and proposes improvement suggestions. Chinese footwear industry should learn a lesson and continue to strengthen the cost control and improve the competitiveness.
Keyword: Cost control; Purchase; Stock; Produce; Sale
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