制造企业生产成本管理优化研究

Research on Optimization of Production Cost Management in Manufacturing Enterprises

摘要: 当前制造业成本上涨、市场竞争加剧，传统成本管理模式存在明显短板。本文以工程机械零配件生产企业A公司为研究对象，梳理其成本核算失真、原材料浪费、设备资源利用率低等管理问题，运用作业成本法从成本核算、材料管控、制造费用管控三方面设计优化方案，并配套组织、人员、制度保障措施。经测算，优化后企业年可降低生产成本290万元，盈利水平与成本核算精度显著提升，可为同类制造企业成本管控提供参考。

Abstract: Against the backdrop of rising manufacturing costs and intensifying market competition, traditional cost management models have prominent deficiencies. Taking Company A, a manufacturer of construction machinery spare parts, as the research object, this paper sorts out its management problems including distorted cost accounting, raw material waste and low utilization rate of equipment resources. With the activity-based costing method, an optimization scheme is designed from three dimensions: Cost accounting, material control and manufacturing overhead control, supported by guarantee measures concerning organization, personnel and systems. Calculation results show that the enterprise can cut production costs by 2.9 million yuan annually after optimization, with greatly improved profitability and accuracy of cost accounting. This research can serve as a reference for cost control of similar manufacturing enterprises.