本文關(guān)鍵詞： 成本管理 預(yù)算優(yōu)化 監(jiān)督控制優(yōu)化 考評優(yōu)化　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：食用酒精產(chǎn)業(yè)是我國國民經(jīng)濟的重要支柱性產(chǎn)業(yè)之一，其產(chǎn)業(yè)關(guān)聯(lián)度大，對上下游產(chǎn)業(yè)拉動效應(yīng)明顯。近年來，隨著世界能源價格高漲，國內(nèi)生物能源概念的逐漸興起，原有資本大規(guī)模進入燃料乙醇行業(yè)的勢頭逐漸趨緩，而生產(chǎn)燃料乙醇的企業(yè)在轉(zhuǎn)向生產(chǎn)食用酒精方面又不存在技術(shù)瓶頸。2008年7月后世界原油價格暴跌，燃料乙醇失去價格優(yōu)勢，國內(nèi)乙醇產(chǎn)能不得不大規(guī)模轉(zhuǎn)向食用酒精市場，促使國內(nèi)食用酒精銷售競爭空前激烈。 中糧酒精雖然是老牌龍頭企業(yè)，，但在嚴(yán)峻的市場競爭情況下，也受到了非常大的沖擊，新酒精廠為搶占市場份額，不惜一切代價降低成本，大打價格戰(zhàn)，這使得原本對銷售成本控制不是很好的中糧酒精在此市場情況下顯得異常被動。中糧集團的高層領(lǐng)導(dǎo)，也開始逐漸關(guān)注酒精銷售成本問題，但是此問題，由來已久，現(xiàn)在想一時扭轉(zhuǎn)大局，實屬不易。 銷售成本，是企業(yè)產(chǎn)生利潤的核心。其貫穿企業(yè)銷售過程中的每一個環(huán)節(jié)，需要銷售團隊每名員工的積極配合，同時每名員工的綜合素質(zhì)以及管理層的某項決策，都會對銷售成本的形成成影響。銷售成本的高低直接決定著企業(yè)的效益和利潤，因此，怎樣控制銷售成本，雖是一個老生常談的問題，但的確是一個對企業(yè)的生存和發(fā)展具有非常重要的意義的問題，所以如何控制好銷售成本，是每個企業(yè)管理者最重要的工作之一。 本文正是以此背景，從銷售成本構(gòu)成、銷售成本控制角度出發(fā)，分析現(xiàn)有銷售成本控制中存在的突出問題，建立中糧食用酒精銷售成本管理體系的相關(guān)控制流程，應(yīng)用信息化跟蹤，反饋系統(tǒng)對預(yù)算、監(jiān)督控制和考評體系進行優(yōu)化。 為解決以上問題，本文首先分析了中糧食用酒精銷售成本管理中的問題因素，對并影響因素進行了分解，確定了成本管理控制的方法思路。其次對銷售成本管理的控制點進行了研究，主要針對其發(fā)展歷史、基本思想以及主要流程進行討論，為中糧食用酒精銷售成本管理控制提供依據(jù)。在此基礎(chǔ)上，提出了中糧食用酒精成本管理控制的概念，優(yōu)化全面預(yù)算體系，優(yōu)化監(jiān)督控制體系，優(yōu)化考核評價體系。并對其主要結(jié)構(gòu)、重要流程及過程控制進行了解析。最后，引入大量的信息化支持，建立全面的監(jiān)督體系，加強制度優(yōu)化和人力資源建設(shè)，對成本管理的控制進行了優(yōu)化，確認(rèn)評價檢測流程的對象，實現(xiàn)了成本控制評價檢測流程的優(yōu)化。 本文提出的中糧食用酒精銷售成本管理的控制方法，具有良好的實用性，即可作為一個整體系統(tǒng)在企業(yè)的銷售管理中進行應(yīng)用，也可以應(yīng)用其中相關(guān)的子流程單獨加以運用，同時可與企業(yè)中現(xiàn)有的成本管理方法結(jié)合使用，具有較強的實用性和應(yīng)用前景。
[Abstract]:The edible alcohol industry is one of the most important pillar industries in our national economy, which has a strong industrial correlation and obvious pull effect on the upstream and downstream industries. In recent years, with the rising of the world energy price, the concept of domestic bioenergy is rising gradually. The momentum of large-scale entry of original capital into the fuel ethanol industry has gradually slowed down, and there is no technical bottleneck in the enterprises that produce fuel ethanol in turning to edible ethanol. After July 2008, world crude oil prices plummeted and fuel ethanol lost its price advantage. Domestic ethanol production has to shift to the edible alcohol market on a large scale, prompting domestic consumption alcohol sales competition unprecedented fierce. Although Cofco Alcohol is an old leading enterprise, it has also suffered a great impact in the severe market competition. In order to seize market share, the new alcohol factory has reduced its cost at all costs and fought a large price war. This makes Cofco alcohol, which was not a very good control of sales costs, seem extremely passive in this market situation. The senior leaders of Cofco Group have also gradually begun to pay attention to the issue of alcohol sales costs, but this problem has been around for a long time. It is not easy to reverse the overall situation for a while. Sales cost is the core of profit generation. It runs through every part of the sales process and requires the active cooperation of each employee, the comprehensive quality of each employee and the decision of the management. The level of sales cost directly determines the benefit and profit of the enterprise. Therefore, how to control the sales cost is a cliche. However, it is a very important problem for the survival and development of enterprises, so how to control the sales cost is one of the most important work of every enterprise manager. Based on this background, from the angle of sales cost composition and sales cost control, this paper analyzes the outstanding problems existing in the existing sales cost control, and establishes the relevant control flow of Cofco sales cost management system for edible alcohol. Use information tracking, feedback system to optimize the budget, supervisory control and evaluation system. In order to solve the above problems, this paper firstly analyzes the problem factors in the cost management of the sale of Cofco edible alcohol, and decomposes the influencing factors. The method of cost management control is determined. Secondly, the control points of sales cost management are studied, and the development history, basic ideas and main flow are discussed. This paper provides the basis for the management and control of the sales cost of edible alcohol for Cofco. On this basis, the concept of cost management and control of edible alcohol for Cofco is put forward, the overall budget system is optimized, and the supervision and control system is optimized. The main structure, important process and process control are analyzed. Finally, a large amount of information support is introduced, a comprehensive supervision system is established, and system optimization and human resource construction are strengthened. The control of cost management is optimized, the object of the evaluation and inspection process is confirmed, and the optimization of the cost control evaluation and detection process is realized. The method of controlling the sales cost of edible alcohol in this paper has good practicability. It can be used as a whole system in the sales management of enterprises, and can also be used separately by the related sub-processes. At the same time, it can be used in combination with the existing cost management methods in enterprises, which has strong practicability and application prospect.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72

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相關(guān)期刊論文 前1條

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