1、华润雪花啤酒（河北）有限公司生产成本管控的研究 摘 要目前，中国的啤酒行业是典型的劳动密集型产业，中国本土啤酒公司如何应对外资啤酒公司的行业竞争，啤酒企业要想在市场饱和与各项成本升高的不利局面下中找到自身发展的空间，就需要从管理理念、管理方法以及公司本身的内部控制变革着手，内部控制是目前公司现实管理中的普遍方式，成本管控是内部控制的关键管理方式；高效完善的成本管控不只是公司得到效益的重要工具，此外也能表现出公司综合管理能力。本文对华润雪花啤酒的生产费用开展全面的研究，得知现在的成本管控方式依旧存在明显的不足和问题，还需要我们持续进行改善，本文重点对管理系统中出现的制度不完善、管理观点老旧、设施
2、自动化水平不高、成本控制水平不高、人均效率理念不强等问题进行分析；为了处理以上问题，本文主要对华润雪花啤酒发展存在的成本管控问题开展详细分析，此外对未来成本管控的发展进行深入探究，最终提出合理的意见。华润雪花啤酒（河北）有限公司作为华润雪花啤酒旗下98家公司之一并且是整个华北地区唯一一家基地级生产工厂，肩负着向整个京、津、冀地区供应产品的重要使命，其生产规模较大、产品结构品种繁多具有良好的代表性，成本的管控优化适用于华润旗下各家公司的推广和借鉴。本文通过阐述当前我国啤酒行业的现实情况，收集截止到现在全球领先啤酒生产企业的成本管控方式，之后全面分析华润雪花啤酒的成本管控情况。首先充分阅读以及查找
3、与公司成本管控相关的书籍、资料与数据，根据华润雪花啤酒成本管控的实际情况研究各个环节遇到的问题及其原因，研究华润雪花啤酒成本控制具有的优点以及不足；之后通过分析啤酒公司成本管控案例，研究成本管控方面容易出现的误区、弊端，找到解决成本管控的重要问题以及处理方式；最终借鉴良好的成本管控经验以及方式。利用上述分析，寻找符合华润雪花啤酒成本管控需求的方式，完善现有的成本管理体系，在保证产品质量、生产效率、满足市场要求的前提下，降低整个啤酒生产环节的生产成本，最终提高企业经济效益，促进企业可持续发展。关键词：华润雪花啤酒 成本管控 成本管理模式 成本管理方法RESEARCH ON PRODUCTION
4、COST COTROL OF CHINA RESOURCES SNOW BEER (HEBEI)CO.,LTDABSTRACTAt present, Chinese beer market is already highly concentrated labor-intensive industrie., how does local beer group face with the fierce competition of foreign beerbarons., beer companie want to find space for your own development. in t
5、he market saturation and various costs rise adverse situation.,only if to change from the management concept, management methods to its own internal control, internal control is an important means of modern enterprise daily management, cost control is one of the important management tools of interna
6、l control;Scientific and effective cost control is not only an effective tool for corporate profits, but also it reflects the overall management level of the enterprise.In this paper, by the in-depth analysis of the production cost of China resources snow beer,the present there are a lot of risks an
7、d roomforimprovement, forexample, a dysfunctional system. ，old-fashionedconceptofmanagement, Lack of equipment automation., weak cost control awareness and so on;how to improve the above problems, this study on the development of China resources snow beer cost control problem of parsing, and how the
8、 development of cost control in the future to explore in the enterprise development and improvement Suggestions are put forward.China resources snow beer (hebei) co., LTD. Is one of the 98 companies of China resources snow beer, and shoulders the important mission of supplying products to the whole
9、Beijing, tianjin and hebei region. Its production scale is larger .Its product structure variety is the good representative. So its cost control and control optimization is applicable to the promotion and reference of China resources subsidiary companies.This paper introduces the current situation o
10、f Chinese beer market. coupled with focus on the current situation of cost control of China resources snow beer with collecting and collating the world advanced beer production cost control method.First enterprise cost control will be a large number of reference books, archives and papers and other
11、related documents, and combining with the status quo of China resources snow beer cost control to the analysis in the actual production each link the problems and reasons for China resources snow beer in the aspect of cost control is analyzed on the advantages and disadvantages, facing risk;Again by
12、 studying China resources snow beer in the cost control of individual case, research the cost control aspect prone to error, defects, find a solution to the cost control of the core problems and solutions;Finally, using advanced cost control experience and method technology, this paper studies the m
13、ethods and methods of China resources snow beer cost control.Through the above research, we find a management method that fits the cost control of China resources snow beer.,and improve the existing cost management system, to reduce the production cost of the whole beer production link, and finally
14、achieve the maximization of enterprise economic benefit and promote the sustainable development of enterprises under ensuring product quality, production efficiency, meet market requirementsKEY WORDS: China resources snow beer Cost control Cost management mode Cost management method.目 录摘 要目 录1 绪 论1.
15、1 研究背景与意义11.1.1 研究背景11.1.2 研究意义31.2 国内外研究现状41.2.1国外研究综述41.2.2 国内研究综述51.3 研究思路和方法71.3.1研究思路71.3.2研究方法81.4 创新与不足81.4.1研究创新81.4.2研究不足82 成本管理理论及概述2.1 成本管理的基本概念与意义92.1.1成本的概念92.1.2 成本管理的意义102.2 成本管理的方法112.2.1定额成本法112.2.2标准成本法112.2.3目标成本法122.2.4作业成本法122.2.5价值工程法122.2.6减少浪费法132.3 啤酒企业生产成本研究的可行性133 中国啤酒行业成本管理的现状和问题分析3.1 中国啤酒行业结构的变化143.1.1 啤酒行业向规模化、集团化发展143.1.2市场的竞争相互渗透143.1.3 品牌竞争取代价格竞争143.1.4 培养啤酒底蕴，塑造啤酒文化143.1.5 市场需求多元化153.2 中国啤酒行业成本管理现状153.2.1 原材料采购成本控制153.2.2 变动成本管控153.2.3 人工成本管控153.2.4 生产效率的管控163.3 啤酒技术革新带来的成本变化163.3.1 生产工序、工艺设计更新163.3.2 设备自动化升级163.3.3 现代化管理和办公软件173.3.
