【作者】 王大公；

【导师】 苏振东；

【作者基本信息】 大连理工大学 ， 工商管理（专业学位）， 2020， 硕士

【摘要】 近年来中国的经济形势逐渐向好,这些经济发展利好给国内的企业带来了巨大的发展空间,很多国内的企业无论是企业规模还是整体盈利能力,都得到了前所未有的提升。但是在经济大发展的背后同样存在很多隐患,尤其是在激烈的市场竞争中如何做好成本管控工作,如果企业不能有效的进行成本控制,那么就会在和同行企业竞争过程中失去核心优势,不仅无法获得良好的收益,更是会失去众多客户,市场占有率不断下降,因此对于任何企业而言,必须通过各种改革和创新手段,有效控制自身的经营成本保持行业竞争优势。本论文的研究对象石化装备L公司(大连)成立于1995年,主营业务是生产和装备大型石化气体设备,公司始终坚持自我提升,期望能够通过改革创获得更好地发展,但是公司目前因为受到成本管控不利的限制,发展已经进入瓶颈期。因此本论文将以国内石化气体装备行业发展为研究背景,依托石化装备L公司(大连)供应链的成本控制问题为研究对象,通过梳理国内外成本控制理论和文献,有针对性的向石化装备L公司(大连)的成本控制问题发起挑战,通过科学的分析和研究,找到造成石化装备L公司(大连)成本控制失利的根本原因所在:采购成本控制不科学、库存成本管理不合理、物流成本监管不完善、人力成本解决不彻底,正是这些不利因素长期共同作用才导致石化装备L公司(大连)出现成本控制危机。作者深入企业进行实地调研,搜集和整理公司当前的成本管理相关情况和数据,采用理论结合实践的方法,借助国内外先进的成本控制理论和方法,依托石化装备L公司(大连)现有资源,为其设计出一套切实可行的成本控制体系:控制采购成本、降低库存成本、压缩物流成本和稳定的人力成本,从而有效的控制石化装备L公司(大连)的经营成本,帮助石化装备L公司(大连)摆脱当前的成本控制危机。通过本论文的研究,不仅能够帮助石化装备L公司(大连)解决当前成本管控的燃眉之急,同时还能为国内石化气体设备行业的成本控制和管理提供专业的指导和借鉴。更多还原

【Abstract】 In recent years,China’s economic situation has gradually improved,not only has the economic growth rate has been leading the world,but also has succeeded in overtaking Japan as the world’s second largest economy after the United States,which is China’s accurate grasp of the international economic situation to obtain development achievements,but also the Chinese enterprises to strive for innovation in return.These economic development benefits also to the domestic enterprises have brought a huge space for development,many domestic enterprises,whether the size of enterprises or overall profitability,have been unprecedented to improve.But behind the great economic development there are also many hidden dangers,especially in the fierce market competition how to do a good job of cost control,if the enterprise can’t effectively carry out cost control,then in the process of competition with the peer enterprises will lose the core advantage,not only can’t obtain good income,but also will lose many customers,The market share is declining,so for any enterprise,it is necessary to effectively control their operating costs through various reforms and innovative means,so as to maintain the competitive advantage of the industry.The survival and development of any enterprise is around whether the enterprise can be profitable,and the important factor in terms of profitability is cost control,as long as the enterprise can carry out a scientific and perfect cost control system,then it can expand its own profitability,and make it one of the core competitiveness of the enterprise against other competitors.The research object of this paper Petrochemical Equipment L Company(Dalian)was established in 1995,the company’s main business is to produce and equipment large-scale petrochemical gas equipment,although its parent company is the global leader in industrial gas equipment,but petrochemical equipment L company(Dalian)has been carrying out self-upgrading,Expect ingress to better development through reform,so how to do a good job of cost control has become the company’s core priority.At present,due to the adverse constraints of cost control,the development of petrochemical equipment L company(Dalian)has entered a bottleneck period,so this paper will be the development of the domestic petrochemical gas equipment industry as a research background,to the cost control of L company’s(Dalian)supply chain as the research object,through combing domestic and foreign cost control theory and literature,Targeted to the petrochemical equipment L company(Dalian)cost control problem challenge,through scientific analysis and research,to find the cause of petrochemical equipment L company(Dalian)cost control failure of the root cause,and combined with the actual operating status of petrochemical equipment L company(Dalian),design a practical cost control system for it In order to effectively control the operating costs of Petrochemical Equipment L Company(Dalian)to help Petrochemical Equipment L Company(Dalian)out of the current cost control crisis.Through the research of this paper,it can not only help petrochemical equipment L company(Dalian)to solve the current cost control,but also provide professional guidance and reference for the cost control and management of the domestic petrochemical gas equipment industry.更多还原