I 摘要 随着中国经济的发展和人民生活水平的提升，中国制造业也迅速发展。饮料行业得 益于各种自动化技术的应用.企业为了满足顾客对产品多样化的需求，往往会引进复杂的 工艺和先进的设备，这必然加大了企业的投入成本和运行成本。除了饮料行业的持续竞 争之外，该行业的微薄利润时代的到来也在加速。为帮助企业降低成本，本文以 DN 公 司的生产成本控制为研究目标，通过分析公司生产成本的组成，结合公司过去的成本数 据，经过综合分析，我们找出了企业生产成本控制存在的主要问题，包括材料成本控制， 人工成本控制，折旧和维护成本控制，其它成本控制方面的问题。然后通过比较公司另 外 5 家成熟工厂的成本数据，利用调查法，个案研究法和深入访谈法对问题进行了比较 细致的分析和研究，探索，提出了降低材料损耗，人力成本，折旧维护成本和其它成本 的具体可行的办法，帮助 DN 公司找到快速有效控制生产成本的途径。本文的主要特点 是通过详实的生产和财务数据，通过行业对标的管理，发现成本降低的空间，有效的结 合了标准成本核算法和基于活动的作业成本核算法，以最大限度地降低生产成本。 希望本研究的结果可以应用于 DN 公司的成本控制，帮助基层员工建立成本意识， 提高基层员工的成本管理能力，让公司的一线管理人员更加关注生产成本控制的过程， 方法措施，对本公司相关要素的生产成本控制起到，发挥一定作用。同时也希望我的研 究和经验介绍等相关成果能为同行业的生产成本控制提供支持和借鉴。 关键词，饮料行业 生产成本控制 作业成本法 对标管理西北大学硕士学位论文 II Abstract With the development of Chinese economy people's living standards are improving. China's manufacturing industry is developing rapidly. The beverage industry benefit from the application of various kinds of automation technology. To meet with customer demand for diversification products, Enterprise tend to introduce complicated technology and advanced equipment, it must increase the investment cost and operation cost of the enterprise. With the increase competition of beverage industry, the coming of the era of meager profit of the industry is accelerated .For help enterprises to reduce costs, In this paper, I aim at the production cost of DN company control as the research target, through the analysis of the company's cost of production, After giving the company's past each cost data a comprehensive analysis, I find out the main problems of enterprise production cost control, including material cost control, payroll cost, depreciation and maintenance costs control, others cost control. By comparing the other five mature factory’s cost , I use the survey method, case study method and in-depth interview method to compare the detailed analysis of a problem and research, exploration, put forward to reduce material loss and labor costs, maintenance costs and the depreciation and others management cost, and get some feasible way to help the DN company to control the cost of production quickly and effectively. The main characteristic of this paper is through the detailed production and financial data, through standard- based management, found that the space of cost control, effective combination of standard cost method and the activity cost method, reduces the production cost as much as possible. Hope that the results of this study can be applied to DN company’s cost control, to help the grass-roots staff establish cost awareness, improve the cost management ability of junior staff, also let and mid-level managers pay more attention to operation in the whole process of the production cost control, to improve the company's production cost control .At the same time also hope that this article can provide reference for the same industry production cost control. Keywords: beverage industry; production cost control; activity cost method; standard-based method.目录 III 目 录 摘要...................................................................................................................................I ABSTRACT ...................................................................................................................... II 目 录................................................................................................................................III 第一章 导论......................................................................................................................1 1.1 选题的背景和意义 ..................................................................................................1 1.1.1 选题的背景 .......................................................................................................1 1.1.2 选题的意义 ......................................................................................................2 1.2 研究的方法 ..............................................................................................................3 1.2.1 实地考察法 ......................................................................................................3 1.2.2 个案研究法 ......................................................................................................3 1.2.3 信息研究法 ......................................................................................................3 1.3 论文思路与研究的技术路线 ..................................................................................3 1.3.1 论文思路 ..........................................................................................................3 1.3.2 研究的技术路线 ..............................................................................................5 1.4 本文主要贡献 ..........................................................................................................6 第二章 生产成本控制相关概念及流程方法................................................................7 2.1 生产成本 ..................................................................................................................7 2.1.1 成本及成本控制系统 ......................................................................................7 2.1.2 生产成本的构成 ..............................................................................................7 2.2 生产成本控制 ..........................................................................................................8 2.2.1 生产成本控制的流程 ......................................................................................8 2.2.2 生产成本控制的方法 ......................................................................................9 2.3 生产成本过程控制 ................................................................................................ 11 2.3.1 生产成本过程控制的概念 ............................................................................ 11 2.3.2 生产成本过程控制的主要内容 .................................................................... 11 2.4 生产成本控制与企业战略之间的逻辑关系 ........................................................ 11 2.5 适合饮料行业的成本控制策略和思路 ................................................................12西北大学硕士学位论文 IV 第三章 DN 公司生产成本控制现状............................................................................. 13 3.1 行业背景................................................................................................................ 13 3.1.1 国际饮料行业发展现状................................................................................. 13 3.1.2 国内饮料行业状况........................................................................................ 14 3.1.3 国内外饮料行业的发展方向........................................................................ 14 3.2 DN 公司介绍 ......................................................................................................... 15 3.2.1 DN 集团介绍.................................................................................................. 15 3.2.2 DN 公司饮料生产工艺.................................................................................. 17 3.2.3 DN 公司饮料生产成本现状.......................................................................... 17 3.3DN 公司的生产成本管理体系.............................................................................. 18 3.3.1 材料成本现状................................................................................................ 20 3.3.2 人力成本现状................................................................................................ 20 3.3.3 设备折旧和维护成本现状............................................................................ 20 3.3.4 能源成本现状................................................................................................ 22 3.3.5 其它类成本现状............................................................................................ 23 第四章 DN 公司生产成本控制存在的问题及成因...................................................... 24 4.1DN 公司生产成本控制存在的问题...................................................................... 24 4.1.1 生产物料损耗高............................................................................................. 24 4.1.2 人力成本偏高................................................................................................. 25 4.1.3 折旧和维修成本占比较大............................................................................ 26 4.1.4 能源成本偏高................................................................................................ 27 4.1.5 其它成本偏大................................................................................................ 27 4.2DN 公司生产成本控制问题的成因...................................................................... 27 4.2.1 原材料损耗的原因分析................................................................................. 28 4.2.2 岗位配置过于冗余和不合理的安排造成人工成本提升............................ 29 4.2.3 折旧和维护成本高的原因............................................................................ 29 4.2.4 能源成本分析................................................................................................. 30 4.2.5 其它成本管理浮于表面................................................................................ 30 第五章 DN 公司生产成本控制的改善方案.................................................................. 32 5.1 改善方案设计的目标与原则................................................................................ 32目录 V 5.1.1 方案设计的目标 .............................................................................................32 5.1.2 方案设计的原则 ............................................................................................32 5.2 物料成本标准化管理 ............................................................................................32 5.2.1 生产活动标准的执行和深度理解 ................................................................32 5.2.2 生产对标管理和大数据的积累 ....................................................................33 5.2.3 建立财务指标与生产活动的闭环管理系统 ................................................33 5.2.4 加强岗位职责和员工技能的培训工作 ........................................................33 5.3 重新评估岗位配置及部分岗位智能化代替人工 ................................................34 5.3.1 岗位需求细化和配置的重新评估 ................................................................34 5.3.2 岗位工时的严格控制 ....................................................................................34 5.3.3 智能化和多技能的深入推进 ........................................................................34 5.4 重新评估固定资产管理有效性 ............................................................................34 5.4.1 重新评估合理的固定资产折旧管理 ............................................................34 5.4.2 固定资产投入的有效管理 ............................................................................35 5.4.3 固定资产有效维护和状态报废原则 ............................................................35 5.4.4 建立合理的资产管理组织和体系 ................................................................35 5.5 深化维修成本管理 ................................................................................................35 5.5.1 零备件国产化和技术改造的推进 ................................................................35 5.5.2 标准维护技能和工具、方法在维修中的应用 ............................................35 5.6 创新突破降低能源管理成本 ................................................................................36 5.6.1 建立完善能源管理组织 ................................................................................36 5.6.2 将对标和创新理念引入能源管理 ................................................................36 5.6.3 能源管理系统论的研究 ................................................................................37 5.7 多角度严控其它成本 ............................................................................................37 5.7.1 作业成本法和对标管理 .................................................................................37 5.7.2 建立责任和审计制度 .....................................................................................37 5.7.3 物品的集中采购模式 .....................................................................................37 第六章 DN 公司生产成本控制改善的保障措施 ..........................................................39 6.1 加大力度提升员工技能 ........................................................................................39 6.2 提高企业员工参与成本管理与控制的意识 ........................................................39西北大学硕士学位论文 VI 6.3 加大对成本贡献的激励 ....................................................................................... 40 6.4 财务部门要促进成本信息的及时分享和传递 ................................................... 40 6.5 企业文化建设是企业生产成本控制的保障........................................................ 40 第七章 结论.................................................................................................................... 42 7.1 基本结论 ............................................................................................................... 42 7.2 不足之处 ............................................................................................................... 42 7.3 后续研究................................................................................................................ 43