1、华润雪花啤酒（河北）有限公司的生产成本管控的研究摘 要目前，中国的啤酒行业是相对集中的劳动密集型产业，我国本土啤酒公司怎样应对外资啤酒公司的行业竞争，啤酒企业要想在市场饱和和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，成本管控基本上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，此外也可以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，得知当前的成本管控方式依旧出现明显的不足和问题，还需要我们持续进行改善，本文重点对当前管理方式中出现的制度不完善、管
2、理观点老旧、设施自动化水平不高、成本控制水平不高等问题进行分析；基于怎样处理以上出现的现实问题，本文主要对华润雪花啤酒发展中成本管控出现的现实问题开展详细分析，此外对未来成本管控的发展进行相应的探究，且指出合理的意见。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。本文利用叙述当前我国啤酒行业的现实情况，筹集汇总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现情
3、况。首先充分阅读以及查找与公司成本管控相关的书籍、资料与数据，此外根据华润雪花啤酒成本管控的实际情况研究在各个环节所遭遇的问题及其原因，之后研究华润雪花啤酒在成本管控部分所具备的优点以及不足、风险；之后利用分析该啤酒在成本管控中出现的个别案例，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；最终使用成本管控经验以及方式，分析该啤酒成本管控可学习以及使用的方式。利用上述分析，寻找出对华润雪花啤酒成本管控契合的管理方法，完善现有的成本管理体系，来实现在保证产品质量、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，最终达到提高企业经济效益最大化，促进企业
4、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 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
5、companie want to find space for your own development. in the 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 c
6、ontrol is one of the important management tools of internal 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 r
7、esources snow beer,the present there are a lot of risks and 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 resourc
8、es snow beer cost control problem of parsing, and how the 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
9、the important mission of supplying products to the whole 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
10、 companies.This paper introduces the current situation of 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 n
11、umber of reference books, archives and papers and other 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 o
12、n the advantages and disadvantages, facing risk;Again by 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 ex
13、perience and method technology, this paper studies the methods 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 product
14、ion cost of the whole beer production link, and finally 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
15、 management mode Cost management method.目 录摘要IAbstractII1 绪论11.1 问题的提出11.1.1 行业市场进入瓶颈，产能过剩11.1.2 啤酒市场全球化加剧，进出口贸易逆差扩大11.1.3 国内市场竞争激烈，成本管控关乎企业生存与可持续发展11.1.4 对比行业、集团内标杆，提升空间大21.2 研究意义31.3 国内外研究现状41.3.1国外研究综述41.3.2 国内研究综述51.4 研究思路和方法61.4.1.案例分析法71.4.2文献研究法71.4.3调查问卷访谈研究法82 成本管理及其方法92.1 成本管理的历程92.2 成本管理的目的92.3.2 广义成本管理观102.3.3 多维成本管理观102.4 成本管理的方法112.5 成本管理在企业管理中的运用123 中国啤酒行业成本管理的现状和问题分析143.1 中国啤酒行业结构的变化143.1.1 集团化进程加快143.1.2 跨行发展143.1.3 企业信息化建设速度加快143.1.4 技术升级迫在眉梢143.1.5 开发多样化产品143.1.6 企业所有制结构逐多元化143.2 中国啤酒行业市场结构的变化153.3 中国啤酒行业竞争态势的变化153.3.1 资本竞争153.3.2 品牌竞争153.3.3 工艺技术竞争153.3.4 市场份额竞争163.4