宝钢集团运输销售环节成本管理问题及对策分析.docx

5郑州工商学院本科生毕业论文宝钢集团运输销售环节成本管理问题及对策分析院系名称商学院姓名王凯琳学号170810030149专业财务管理指导教师徐晓方2019年1月20日II摘要随着市场竞争日趋激烈，全球化趋势加快，市场需求多元化，给企业经营带来了新的挑战，企业管理也开始逐渐由生产型向生产经营型转变。企业为了能够保持长久持续的发展，只有两手抓，一手抓客户，提升客户满意度，培育忠实客户群，开拓市场占有率；另一手抓减少成本，强化经济效率，就要外拓市场，内抓管理。企业运输销售环节作为企业经营过程中重要环节，为企业的发展开拓了市场，提高了企业产品的流转率，帮助企业实现了经营成果转化。本文首先介绍了成本管理的研究背景及意义，明确研究的具体内容和研究方法，为接下来的写作指明路线。其次介绍了成本管理的相关概念，接着以我国钢铁巨头宝钢集团为例，介绍其成本管理现状，抽取存在问题的运输销售环节进行分析，再根据问题结合成本管理理论提出解决问题的对策建议。最后进行了全文总结，通过研究来加强宝钢集团在运输销售环节的成本管理，对促进企业的发展具有一定的借鉴价值。关键词：运输销售；成本管理；钢铁行业；问题对策宝钢集团AbstractWiththeincreasinglyfiercemarketcompetition,theacceleratedtrendofglobalizationandthediversificationofmarketdemand,newchallengeshavebeenbroughttoenterprisemanagement.Enterprisemanagementhasgraduallychangedfromproduction-orientedtoproduction-oriented.Inordertomaintainlong-termandsustaineddevelopment,enterprisesonlyhavetwohandstograsp,onehandtograspcustomers,improvecustomersatisfaction,cultivateloyalcustomergroups,expandmarketshare;theotherhandtoreducecosts,strengtheneconomicefficiency,weneedtoexpandthemarket,graspmanagement.Asanimportantpartofthebusinessprocess,thetransportationandsaleslinksofenterpriseshaveopenedupthemarketforthedevelopmentofenterprises,improvedtheturnoverrateofenterprises'products,andhelpedenterprisesrealizethetransformationofbusinessresults.Thispaperfirstintroducestheresearchbackgroundandsignificanceofcostmanagement,clarifiesthespecificcontentandresearchmethodsofthestudy,andpointsouttherouteforthenextwriting.Secondly,itintroducestherelatedconceptsofcostmanagement,thentakesBaosteelGroupasanexample,introducesthecurrentsituationofcostmanagement,extractstheexistingproblemsoftransportationandsaleslinksforanalysis,andthenputsforwardcountermeasuresandsuggestionstosolvetheproblemsbasedontheproblemandcostmanagementtheory.Finally,thefulltextofthesummary,throughthestudytostrengthenthecostmanagementofBaosteelGroupinthetransportandsaleslink,hasacertainreferencevalueforpromotingthedevelopmentofenterprises.KeyWords:TransportationSales，CostManagement，IronandSteelIndu