本文選題：成本控制 + 丁苯橡膠�。� 參考：《華東理工大學(xué)》2013年碩士論文

【摘要】：成本控制是成本管理的重要組成部分。化工企業(yè)的成本控制應(yīng)緊緊圍繞提升產(chǎn)品的市場競爭力和盈利能力這一中心內(nèi)容,引用科學(xué)的管理理念和方法,實(shí)施全過程、全方位、全員參加的成本控制管理。同時(shí)還要根據(jù)產(chǎn)品種類繁多,結(jié)構(gòu)復(fù)雜的特點(diǎn),正確處理好成本與效益的關(guān)系,通過控制、核算、分析和監(jiān)督考核等措施,最終達(dá)到提升產(chǎn)品盈利能力的目的。 吉林石化公司丁苯橡膠裝置是上世紀(jì)70年代從日本合成橡膠公司(JSR)成套引進(jìn)的專利技術(shù),引進(jìn)能力8萬噸/年,裝置于1982年投料試車成功。2004年新擴(kuò)建一條生產(chǎn)線,生產(chǎn)能力現(xiàn)已達(dá)到14萬噸/年。 本文以吉林石化公司丁苯橡膠裝置為背景,通過分析國內(nèi)外丁苯橡膠產(chǎn)品的發(fā)展動(dòng)態(tài),結(jié)合丁苯橡膠裝置的成本控制現(xiàn)狀及裝置目前采取的成本控制措施,查找裝置在原料、輔料、動(dòng)力、產(chǎn)品品種等方面存在的問題,提出從裝置源頭、裝置內(nèi)控管理、實(shí)施班組成本核算、開發(fā)新品種的解決措施,全面實(shí)施成本控制,從而達(dá)到降低產(chǎn)品成本,提高丁苯橡膠裝置創(chuàng)效能力的目的。同時(shí)提出在裝置中實(shí)施嚴(yán)格的內(nèi)部控制、先進(jìn)的ERP信息平臺,采用“快速高轉(zhuǎn)化率”的新技術(shù)、開展深度的對標(biāo)分析,指出了丁苯橡膠裝置成本控制的未來發(fā)展趨勢。 本文利用裝置的實(shí)際數(shù)據(jù)分析,能夠直觀的達(dá)到成本控制研究的目標(biāo),也為同類企業(yè)提供了實(shí)際成本控制的經(jīng)驗(yàn)。
[Abstract]:Cost control is an important part of cost management.The cost control of chemical enterprises should focus on the central content of enhancing the market competitiveness and profitability of the products, introducing scientific management concepts and methods, and implementing the cost control management in the whole process, in all directions and with the participation of all members.At the same time, according to the characteristics of various kinds of products and complicated structure, we should correctly handle the relationship between cost and benefit, and finally achieve the goal of improving the profitability of products through the measures of control, accounting, analysis and supervision and examination.The styrene-butadiene rubber plant of Jilin Petrochemical Company is a patented technology imported from JSR, a Japanese synthetic rubber company, in the 1970s, with a capacity of 80,000 tons per year. The plant was successfully put into production in 1982. In 2004, a new production line was expanded.The production capacity has now reached 140000 tons per year.Based on the background of the butadiene rubber plant in Jilin Petrochemical Company, this paper analyzes the development trend of the domestic and foreign SBR products, combines the cost control status of the SBR plant and the cost control measures currently adopted by the unit, and finds out the raw materials of the unit.The problems existing in auxiliary materials, power, product varieties, etc., are put forward in terms of the source of the unit, the internal control management of the device, the cost accounting of the shift and group, the solution of developing new varieties, and the overall implementation of cost control, so as to reduce the cost of the product.The purpose of improving the efficiency of styrene-butadiene rubber plant.At the same time, strict internal control, advanced ERP information platform, new technology of "fast high conversion" and deep standard analysis are put forward, and the future development trend of cost control of SBR unit is pointed out.This paper makes use of the actual data analysis of the device, can achieve the goal of cost control research intuitively, and also provides the experience of actual cost control for the similar enterprises.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.72;F426.72

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