近年来，随着全球经济一体化给我国制造业带来了巨大的发展，但是由于经 济的发展等市场因素的制约，我国制造业与国外发达国家还有很大差距，制造企 业的成本不断升高，对企业实现经营目标、贯彻经营方针、决策带来了一定的挑 战。本文以A制造企业为例，通过分析A制造企业影响材料成本管控的各个环节， 旨在得出影响材料成本管控的关键影响因素，进而提出降低材料成本的有效管控 建议。 A制造企业是一家生产专用设备的高新技术企业，近年来随着市场竞争日益加 剧，产品成本始终保持在一个较高的水平，使得企业生产经营面临着巨大挑战， 迫切需要大力推行降本方案，企业产品成本构成方面，材料成本占制造成本的比 重为70%以上，对企业成本降低起着举足轻重的作用，同时在日常经营管理活动中 与材料成本相关的各环节也存在众多管理问题。本文首先采用文献分析研究法进 行文献搜集和整理，通过使用材料成本管控的相关理论和方法，结合企业材料管 理实际情况，运用调查研究法得出影响企业材料成本的关键因素，最后结合使用 案例研究法，梳理和研究A制造企业原材料管理方面的现状以及存在的问题，站 在财务成本管理的角度进行分析，探讨原材料采购环节、使用环节及仓储环节成 本控制现状，找到目前A制造企业原材料成本控制和管理中所存在的问题，对影 响原材料成本的相关因素进行成本控制方法的改进，并针对性的提出改善及解决 的对策。 本文通过对采购管理环节的采购人员配置、采购流程梳理、采购计划控制、 供应商管理及采购价格控制等相关活动进行管理，在生产过程中实行成本核算定 额管理、材料归口管理、生产消耗控制、质量成本控制等，在库存管理方面设定 安全库存、仓库管理环节实行精益管理，加强盘点工作及库存积压物资的清理， 在信息化建设方面与供应链等模块进行业财联动，强化材料成本核算能力，建立 健全材料成本相关制度等措施，最终形成一套适合企业自身的材料成本管控体系， 达到降低企业材料成本的目的，使得企业在市场竞争中保持低成本的竞争优势,同 时也可以给其他制造业原材料成本管控提供借鉴和参考。 关键词：材料成本；采购成本管理；成本管控 II Abstract In recent years, with the development of global economic integration to the manufacturing industry in our country are of great development, but because the market factors such as the development of economy, our country manufacturing industry also has the very big disparity with the foreign developed countries, the cost of manufacturing enterprise, the enterprise to achieve business objectives, implement management policy, decision has brought some challenges. Taking manufacturing enterprise A as an example, this paper analyzes every link that affects material cost control of manufacturing enterprise A, aiming to find out the key influencing factors that affect material cost control, and then propose effective control Suggestions to reduce material cost. Manufacturing enterprise A is A high-tech enterprise producing special equipment. In recent years, with the increasing market competition, the product cost has always been kept at A high level, which makes the production and operation of the enterprise face great challenges, and it is urgent to vigorously implement the cost reduction plan. In terms of the product cost composition of the enterprise, the material cost accounts for more than 70% of the manufacturing cost, which plays A decisive role in the cost reduction of the enterprise. At first, this paper adopts literature analysis method for collecting and organizing the literature, by using related theories and methods of controlling the cost of materials, in combination with the practical situation of enterprise's material management, using the study concluded that the key factors influencing the enterprise the cost of materials, finally combined with the case method, carding and research A manufacture enterprise material management status and existing problems, and stand in the perspective of financial cost management were analyzed, and the effects of raw materials procurement procedures, using the link and the present situation of warehousing link cost control, find the current raw material cost control and management of A manufacturing enterprise, the problem existing in To improve the cost control method of the relevant factors affecting the cost of raw materials, and put forward the improvement and countermeasures. Based on purchasing management of procurement staff configuration, comb III procurement process, procurement control, supplier management and purchasing price control activities related to management, in the process of production cost accounting norm management, material management, production cost control, quality cost control and so on, set the safety stock in the inventory management, warehouse management link implement lean management, strengthen the clearing inventory work and inventory backlog of material, in the aspect of information construction and supply chain modules into the industry such as wealth, strengthen material cost calculation ability, establish and perfect the system of the cost of materials related measures, such as Finally, a set of material cost control system suitable for enterprises can be formed to achieve the purpose of reducing the material cost of enterprises, so that enterprises can maintain the competitive advantage of low cost in the market competition, and at the same time, it can also provide reference for other manufacturing raw material cost control. Key words: material cost; procurement cost management; cost control IV 目 录 摘要.................................................................I Abstract............................................................II 第一章 绪论 .......................................................1 1.1 研究背景.....................................................1 1.2 研究目的和意义...............................................1 1.2.1 研究目的...............................................1 1.2.2 研究意义...............................................2 1.3 文献综述.....................................................2 1.3.1 国外研究现状综述.......................................2 1.3.2 国内研究现状综述.......................................4 1.3.3 研究述评...............................................5 1.4 研究内容、论文结构和研究方法.................................5 1.4.1 研究内容...............................................5 1.4.2 论文结构...............................................6 1.4.3 研究方法...............................................7 1.5 创新点.......................................................8 第二章 成本控制的相关理论概述...................................9 2.1 成本控制的概念...............................................9 2.2 成本控制基础理论.............................................9 2.2.1 精益成本控制理论.......................................9 2.2.2 作业成本管理理论.......................................9 2.2.3 全面成本管理理论......................................10 第三章 A制造企业原材料成本管理现状及存在的问题分析.........11 3.1 A制造企业概况及原材料构成情况...............................11 3.1.1 A制造企业概况.........................................11 3.1.2 A制造企业原材料构成情况及特点.........................12 3.2 A制造企业原材料成本管理现状.................................14 3.2.1 A制造企业原材料采购环节成本管理现状...................15 3.2.2 A制造企业原材料使用环节成本管理现状...................16 V 3.2.3 A制造企业原材料仓储管理现状...........................17 3.2.4 A制造企业信息化管理现状...............................18 3.3 调查问卷设计与数据分析,,.....................................18 3.3.1 原材料成本管理调查问卷及访谈大纲设计..................18 3.3.2 样本人员选择及调查访谈................................19 3.3.3 调查结果数据分析......................................19 3.4 A制造企业原材料成本管控问题的原因分析.......................24 3.4.1 采购环节成本管理失控，加大采购成本....................24 3.4.2 原材料使用环节缺乏定额管理，员工缺失成本管控意识......26 3.4.3 原材料出入库环节未得到有效控制，库存积压物资过多......28 3.4.4 原材料信息化管理不到位，财务核算数据不准确............31 3.4.5 原材料管理制度体系建设不健全..........................33 第四章 A制造企业提高原材料成本管理水平的对策措施...........34 4.1 加强原材料采购管理，降低采购成本............................34 4.1.1 优化采购人员