贵州铝厂成本控制的现状分析
摘 要：近几年来，随着国有企业的改革和市场进程的加快，贵州铝厂的经济效益取得了显著的提高。然而，铝厂要保持好良好的经济效益，就必须在保证质量的前提下使成本降到最低。目前，铝业成本控制的不合理以及控制制度的不完善，影响了铝厂经济效率的`提高。铝厂要持续，健康地发展下去，就必须想尽1切办法抓好成本控制工作。本文主要通过对铝厂的采购，生产和销售3个环节成本控制所存在的问题进行分析，提出了要强化意识、划清职能部门职责、加强制度建设，落实成本控制的责权利等措施，以求稳步健康地提高铝厂的经济效益。
关键字：成本控制；标准化；定额
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