对企业成本控制的讨论.docVIP

对企业成本控制的讨论 班级：会计0903 学号：0902054302 姓名：姚田甜 [摘要] 企业在激烈的市场竞争中立于不败之地的法宝之一就是成本优势，因为成本优势可以转化为价格优势，从而使企业在竞争中处于有利地位，特别是在当前的买方市场环境中，在产品质量相同的条件下，降低成本才能获得过多的市场份额。换言之，成本控制在企业的发展战略中就处于非常重要的地位。根据企业成本管理流程，作为一个企业，必须拥有一个目标明确、方案可行、措施得力的成本计划。但是，仅仅有计划却是不够的，要是摆脱了良好的控制，再好的计划也只是纸上谈兵。我们的目标在于落实成本计划以实现企业的目标，这就要借助于严密的成本控制，因此有效的成本控制是为了企业发展的必要。 关键词：成本；成本控制；成本管理；经济效益 一．成本控制的概念、意义及原则 在我国，企业中的成本控制虽有起色，但仍有一些产品的生产成本居高不下，制约着企业的发展壮大。由于各种因素致使其获利能力低于一般的大企业，设备，工艺的落后，专业人才的不足，资金的缺乏都是中小企业无法降低成本的原因。这样，降低成本，提高竞争优势就成了这些中小企业首要解决的问题了。 (一））））））））））[M] 大连:东北财经大学出版社, 2004:89-96 [5]. 李蕊爱.现代企业成本控制研[M] 北京:中国商业出版社,2010:123-124,156. Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral educa