I 摘要 目前中国家具制造发展呈现出两极化趋势，即中低端品牌以市场规模发展为主， 整体盈利能力较弱，高端品牌以高利润率为生存特点，数量整体较少。在市场竞争方 面，中低端品牌市场内部竞争激烈，高端品牌市场下国内品牌与国际品牌相比竞争力 明显不足。在两类市场中我国家具企业都存在一类典型问题，即生产成本控制理念仍 处于家具市场爆发式增长使其的粗放化管理状态，这对企业健康生存与发展产生较大 影响，且这一影响在当前中国经济新常态下越发表现出负面特性。对此，本文提出了 对家具公司生产成本管理的研究，重点以 A 家具公司为案例，分析该公司生产成本 管理问题，提出针对性改进建议，希望为 A 家具公司生产成本控制工作改进提供一 定指导，并为国内其他家具公司提供参考。 本文研究由四部分构成。首先为绪论，简要阐述课题研究背景及意义，对全文研 究内容及所使用的研究方法进行概述；第二部分，理论基础与文献综述。对本文研究 的文献综述、基本概念、成本管理理论，包括生产成本控制内容、方法、程序及原则 进行了描述阐明，为 A 家具公司生产成本管理研究奠定基础。在上述两部分基础上， 研究 A 家具公司的生产成本管理现状，发现 A 家具公司在生产成本管理存在组织结 构问题、流程问题及方法问题，主要表现为成本职责制度缺失、责任主体界定不清楚、 考核机制可行性差、成本管理意识淡薄、成本总目标制定不科学、产品目标成本制定 随意、成本核算问题、定制设计成本占比高、仓储运费不降反升、定制人工仍居高不 降及成本管理改善力弱等方面。最后，第四部分，A 家具公司生产成本管理优化措施。 基于前文总结现状和问题，简要梳理控制思路，提出改善意见。首先，建立科学的生 产成本管理体系，即重建成本责任考核系统、重新梳理成本组织结构、强化全员成本 管理意识、建立科学的成本总目标、提高产品目标成本准确性、重视成本分析与改进 及提升生产成本的核算质量；其次，实施四项针对性措施，（1）加强定制产品的人工 成本控制。（2）压缩定制产品的设计费用。（3）改善生产环节的仓储运费管理。（4） 高度重视产品工艺流程的再造。 本文研究为解决目前 A 家具生产成本问题，提供了基本改革思路，可以直接作 为公司工作实践参考。同时对我国其他综合性家具生产企业也有一定适用性，可以进 行推广应用。 关键词，家具公司，生产成本，生产成本管理ABSTRACT II ABSTRACT At present, the development of China's furniture manufacturing shows a trend of polarization, that is, the development of low-end brands is mainly based on market scale, and the overall profitability is weak. High-end brands are characterized by high profit rate, and the number of them is relatively small.In terms of market competition, the internal competition in the middle and low-end brand market is fierce, and the competitiveness of domestic brands in the high-end brand market is obviously less than that of international brands.In both types of markets, China's furniture enterprises have a typical problem, that is, the concept of production cost control is still in the state of extensive management caused by the explosive growth of the furniture market, which has a great impact on the healthy survival and development of enterprises, and this impact is increasingly showing negative characteristics under the current new normal of China's economy.In this regard, this paper puts forward the research on the production cost management of furniture companies, focusing on A furniture company as a case, analyzes the production cost management problems of the company, and puts forward targeted improvement Suggestions, hoping to provide some guidance for the production cost control work improvement of A furniture company, without providing reference for other domestic furniture companies. This paper consists of four parts. Firstly, it is an introduction, briefly expounds the background and significance of the research, and summarizes the content of the full-text research and the research methods used. The second part is the theoretical basis and literature review. The literature review, basic concepts, cost management theory, including the content, methods, procedures and principles of production cost control are described and clarified, which lays a foundation for A furniture company's production cost management research. On the basis of the above two parts, the paper studies the current situation of production cost management of A furniture company, and finds that A furniture company has organizational structure problems, process problems and method problems in production cost management, mainly because of the lack of cost responsibility system and the unclear definition of responsibility subjects. The assessment mechanism is poorly viable, the cost management awareness is weak, the general cost target is unscientific, the product target cost is set at random, the cost accounting problem, the custom design cost isABSTRACT III high, the storage freight rate is not lowered, the custom labor is still high and the cost is not lowered. Management improvement and weak aspects. Finally, the fourth part, A furniture company production cost management optimization measures. Based on the previous summary of the status quo and problems, briefly review the control ideas and propose improvements. First, establish a scientific production cost management system, that is, rebuild the cost responsibility assessment system, reorganize the cost organization structure, strengthen the awareness of all staff cost management, establish a scientific overall cost goal, improve product target cost accuracy, and pay attention to cost analysis and improvement. Improve the accounting quality of production costs; Secondly, implement four targeted measures: (1) Strengthen the labor cost control of customized products. (2) Compress the design cost of customized products. (3) Improve the storage and storage management of production links. (4) Attach great importance to the reengineering of product processes. In this paper, in order to solve the current A furniture production cost problem, it provides basic reform ideas, which can be directly used as a reference for company work practice. At the same time, it has certain applicability to other comprehensive furniture manufacturing enterprises in China, and can be promoted and applied. Key words: Furniture，Production cost，Production cost management目录 IV 目 录 第一章 绪论 1 1.1 研究背景及意义1 1.2 研究内容 2 1.3 研究方法 2 1.4 技术路线及框架3 1.5 论文创新 3 第二章 理论基础及文献综述 4 2.1 概念界定 4 2.1.1 成本 .................................................................................................................. 4 2.1.2 生产成本 .......................................................................................................... 4 2.1.3 成本管理控制 .................................................................................................. 4 2.1.4 生产成本管理控制 .......................................................................................... 4 2.2 成本管理理论概述5 2.2.1 生产成本控制内容 .......................................................................................... 5 2.2.2 生产成本控制方法 .......................................................................................... 5 2.2.3 生产成本控制程序 .......................................................................................... 7 2.2.4 生产成本控制原则 .......................................................................................... 8 2.2.5 通用性管理工具 PDCA 循环 ......................................................................... 9 2.3 文献综述 10 2.3.1 国外文献综述 ................................................................................................ 10 2.3.2 国内文献综述 ................................................................................................ 12 第三章 A 家具公司生产成本管理现状分析14 3.1 公司概况 14 3.1.1 公司介绍 ........................................................................................................ 14 3.1.2 产品结构 ........................................................................................................ 14 3.1.3 生产成本概况及业内对比 ............................................................................ 14 3.2 生产成本管理现状17 3.2.1 生产成本管理组织结构 .....................................................