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番禺创信鞋业有限公司成本控制的现状分析
毕业论文
番禺创信鞋业有限公司成本控制的现状分析
摘要:当前我国市场经济体制已逐步建立并迅速发展,鞋类企业面临更加激烈的市场竞争。目前国外专门针对鞋行业或某特定鞋业公司成本控制的研究不多，但全世界的鞋子中每3双就有1双是中国制造的，中国的鞋业有很大的发展潜力，我们认为有必要对鞋业的成本控制进行研究，实行多元化经营战略，不断提高鞋类企业的成本控制能力，降低成本，提高我国鞋业竞争力。而番禺创信鞋业有限公司是全国最大的制鞋企业之1，具有1定的代表性，故以其为研究对象。本文明确了番禺创信鞋业有限公司加强成本控制的必要性，重点对番禺创信鞋业有限公司在采购、库存、生产、销售各环节中的成本控制进行分析，分析其不足，并提改进措施。
关键词:成本控制；采购；库存；生产；销售
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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