貴州鋁廠成本控制的現狀分析
摘 要：近幾年來，隨着國有企業的改革和市場進程的加快，貴州鋁廠的經濟效益取得了顯著的提高。然而，鋁廠要保持好良好的經濟效益，就必須在保證質量的前提下使成本降到最低。目前，鋁業成本控制的不合理以及控制制度的不完善，影響了鋁廠經濟效率的`提高。鋁廠要持續，健康地發展下去，就必須想盡1切辦法抓好成本控制工作。本文主要透過對鋁廠的採購，生產和銷售3個環節成本控制所存在的問題進行分析，提出了要強化意識、劃清職能部門職責、加強制度建設，落實成本控制的責權利等措施，以求穩步健康地提高鋁廠的經濟效益。
關鍵字：成本控制；標準化；定額
Analysis of Actuality on Guizhou Aluminum Manufacturer’s Cost Control
Abstract ：In the last few years, along with the state-owned enterprises reform and advancement of the market, the Guizhou Aluminum Manufacturer’s economic efficiency has obtained remarkable enhancement． However, if it wants to maintain a good economic efficiency, the Aluminum Manufacturer must control the cost in accordance with the assurance of quality． At present, because of the unreasonable of aluminum industry’s cost control and the imperfect of control system, the economic efficiency of Aluminum Manufacturer were affected． The aluminum manufacturer must pay absolutely attention to the cost control if it wants to make healthy development, This thesis analyze problems mainly through the aluminum manufacturer’s purchase, produce and selling which exist many problems,then give out advices such as strengthen consciousness, make a clear distinction on the functional department’s responsibility, enhance the system construction, realize the cost control measure’s responsibility and right, in order to make economic efficiency of the aluminum manufacturer．
Keywords：Cost Control; Standardization ;Fixed quantity