_企业成本控制理论问题分析及解决对策.doc

企业成本控制理论问题分析及解决对策 摘 要 成本控制是指企业在生产经营过程中，按照既定的成本目标，对构成成本的诸多要素进行规划、限制和调节，及时纠正偏差，控制成本超支，把实际耗费控制在成本计划范围内。其控制的内容包括材料消耗成本控制、人力工资成本控制、费用成本控制。通过成本控制，可以提高企业的经济效益，主要表现为：第一、企业是以盈利为目的的经济组织，成本费用是抵减利润的主要因素。降低成本，可以增加利润，进而可以提高企业整体的经济效益。第二、通过成本控制，可以提高企业的竞争力，企业的成本费用水平对产品的价格影响重大，企业的成本水平低，产品价格就相应较低；若成本水平较高，低价格就会使企业处于不利的境地。通过有效的成本控制，可以降低企业的成本水平，提高企业的竞争力。第三、通过成本控制，可以提升社会经济效益，降低成本是落实节能计划的重要举措，符合建设节约型社会的时代要求。降低成本，对于提升社会经济效益，确保未来社会的可持续发展具有重大意义。 关键词：成本控制理论 问题分析 解决对策 Abstract Cost control is to show the enterprise is in the production and business operation process, according to the established cost objectives, the cost of a plan, and many other factors limit and adjustment, timely correcting deviation, control cost overruns, the actual cost control in cost plan range. The control of content including material cost control, human wage cost control, expenses cost control. Through the cost control, and can improve the economic benefit of enterprise, main show is: first, the enterprise is based on earnings for the purpose of economic organizations, the cost is offset the main factors of profits. Reduce the cost, can increase profits, then can improve the economic benefits of the whole enterprise. Second, through the cost control, and can improve the competence of the enterprise, the enterprise cost level on the price of the product has a great influence on, the enterprise cost level is low, the price is relatively low; If cost level to be higher, low price can make the enterprise in a bad position. Through effective cost control, can reduce the cost of enterprise level, and improve the competence of the enterprise. Third, through the cost control, can promote social and economic benefits, cost is the important measure of implement energy plan, accord with the demand of The Times economical society. Reduce the cost, to promote the social and economic benefits, ensure the sustainable development of the future society has the great significance. Keywords: Cost control theory Problems analys