摘 要
在全球经济一体化和市场竞争日益激烈的背景下，制造企业面临着成本控制与提升竞争力的双重压力。生产成本作为影响企业盈利能力和市场地位的关键因素，其有效控制成为企业可持续发展的核心议题。因此，本文旨在探讨制造企业生产成本控制的问题与对策。首先，分析了当前制造企业面临的生产成本控制背景，指出其重要性和紧迫性。随后，通过文献综述和实地调研，归纳了制造企业生产成本控制中存在的主要问题，包括原材料成本控制不力、生产效率低下、人力资源成本过高以及成本控制体系不完善等。针对这些问题，本文提出了相应的对策措施，包括优化采购流程降低采购成本、引入先进库存管理系统、优化生产计划提高生产效率、加强设备维护与管理、加强员工培训提高技能匹配度、建立员工激励机制降低人员流动率、采用先进成本核算方法以及建立实时成本监控系统等。这些对策旨在帮助制造企业实现生产成本的全面、精准控制，提升企业的盈利能力和市场竞争力。
关键词：制造企业 生产成本控制 经济效益提升
Abstract
Under the background of global economic integration and increasingly fierce market competition, manufacturing enterprises are facing the double pressure of cost control and competitiveness promotion. As a key factor affecting the profitability and market position of enterprises, the effective control of production cost has become the core issue of the sustainable development of enterprises. Therefore, this paper aims to discuss the problems and countermeasures of production cost control in manufacturing enterprises. Firstly, it analyzes the production cost control background of current manufacturing enterprises and points out its importance and urgency. Subsequently, through literature review and field research, the main problems existing in the production cost control of manufacturing enterprises are summarized, including ineffective control of raw material cost, low production efficiency, excessive human resource cost and imperfect cost control system. For these problems, this paper puts forward the corresponding countermeasures, including optimizing the procurement process to reduce purchasing cost, introducing advanced inventory management system, optimize production plan to improve production efficiency, strengthen equipment maintenance and management, strengthen staff training to improve skills matching degree, establish staff incentive mechanism to reduce staff turnover, adopt advanced cost accounting method and establish real-time cost monitoring system. These countermeasures aim to help manufacturing enterprises to achieve comprehensive and accurate control of production costs, and improve their profitability and market competitiveness.
Keywords: Manufacturing enterprise production cost control economic benefit improvement
目 录
一、绪论 1
（一）研究背景和意义 1
（二）国内外研究现状 1
二、相关理论概述 1
（一）生产成本控制的基本理论 1
（二）现代成本控制方法与技术 1
三、制造企业生产成本控制的问题 2
（一）原材料成本控制不力的问题 2
（二）生产效率低下导致成本上升 2
（三）人力资源成本过高 3
（四）成本控制体系不完善 3
四、制造企业生产成本控制的对策 4
（一）原材料成本控制的对策 4
（二）提高生产效率的对策 5
（三）人力资源成本控制的对策 5
（四）完善成本控制体系的对策 6
五、结论 7
致 谢 8
参考文献 9
