会计学院知识库

中国乳制品行业起步晚于发达国家，但发展迅速，在国家政策的大力支持下，已经成为了朝阳企业。随着人们对生活品质的要求越来越高，饮食要求更重视健康，消费者对乳制品的需求也逐步增长。特别是近几年，疫情的冲击转变了人们的饮食习惯，让人们对乳制品的摄取变得重视，市场份额进一步提高。广阔的市场伴随的是激烈的竞争，为了增强核心竞争力，企业必须采取措施去提高盈利能力。但是，由于产业上游原材料成本上升等因素的影响，导致乳制品市场价格持续上涨，给企业带来了极大的挑战。因此，乳制品企业需要降低成本，从源头进行成本控制。业财融合是信息的整合，通过业财融合，可以使财务部门和业务部门实现深度交融，增强信息传递的及时性。建立健全成本控制体系，设置业财融合成本控制平台，改善成本控制现状，达到降低成本的目的。
天润乳业作为新疆乳制品企业的领头羊，拥有天然牧场的优势。但受内外部因素的影响，其成本控制仍然存在问题。此外，天润乳业基于业财融合的成本控制还不够成熟，有很大的改进空间。本文以天润乳业为研究对象，从直接材料、直接人工、销售费用和管理费用四个方面发现其成本控制的问题，针对以上问题进行了原因分析，遵循成本控制的原则，提出了基于业财融合的成本控制改进建议，包括调整组织架构，成立成本控制委员会、建立健全基于业财融合的成本控制体系、完善全面预算管理、加强成本分析和考核等。同时为确保建议的顺利进行，提出了培养全员业财融合意识、完善内部管理制度、提高信息化水平等措施。本文旨在通过以上措施来改善天润乳业的成本控制现状，优化成本控制体系，降本增效，增强企业的核心竞争力。

Compared with developed countries, China's dairy industry started lately and developed rapidly. Under the strong support of national policies,    it has become a sunrise enterprise. With the improvement of people's living standard and the strengthening of health awareness, consumers' demand for dairy products is growing gradually. Especially in recent years, the impact of the COVID-19 has changed people's eating habits and made people pay more attention to the intake of dairy products, and the market share has further increasing. The vast market is accompanied by fierce competition. In order to enhance the core competitiveness, enterprises must take measures to improve the profitability. However, due to the rising cost of raw materials and other factors in the upstream of the industry, the market price of dairy products continues to rise, which brings great challenges to enterprises. Therefore, dairy enterprises need to reduce costs, from the source of cost control. The integration of industry and finance is the integration of information. Through the integration of industry and finance, financial departments and business departments can achieve deep integration and enhance the timeliness of information transmission. Establish a sound cost control system, set up a cost control platform for the integration of industry and finance, improve the current situation of cost control, and achieve the purpose of reducing costs.
Tianrun Dairy, as the leader of Xinjiang dairy enterprises, has the advantage of natural pasture. However, due to the influence of internal and external factors, its cost control still has problems. In addition, Tianrun Dairy based on the integration of industry and finance cost control is not mature, there is a lot of room for improvement. This paper takes Tianrun Dairy Industry as a case study, and finds its cost control problems from four aspects: direct materials, direct labor, sales expenses and administrative expenses. It analyzes the causes of the above problems, follows the principle of cost control, and puts forward improvement suggestions on cost control based on the integration of industry and finance, including adjusting the organizational structure. Set up the cost control committee, establish and improve the cost control system, improve the overall budget management, strengthen the cost analysis and assessment. At the same time, in order to ensure the smooth progress of the program, the author puts forward some measures, such as cultivating the consciousness of the integration of industry and finance, perfecting the internal management system and improving the information level. This paper aims to improve the cost control status of Tianrun dairy industry through the above measures, optimize the cost control system, reduce cost and increase efficiency, and enhance the core competitiveness of the enterprise.