[成本管理论文.doc

武汉电力职业技术学院毕业论文 浅谈企业如何进行成本的管理 作 者： 李珊珊 专 业： 物流管理 班 级： 指导老师： 陈少华 日 期： 2014.3.31 成 绩： 浅谈企业如何进行成本管理 摘 要 当前，我国企业在成本管理上存在诸多问题，已不能满足企业市场竞争的需要，制约了企业的生存发展。企业成本管理以企业全局为对象，根据企业总体发展战略而制定的。企业成本管理的首要任务是关注成本战略空间、过程、业绩，可表述为“不同战略选择下如何组织成本管理”。即将成本信息贯穿于战略管理整个循环过程之中，通过对公司成本结构、成本行为的全面了解、控制与改善，寻求长久的竞争优势。它把企业内部结构和外部环境综合起来。企业降低成本可以提高盈利水平，增强产品的竞争力，扩大市场占有率。成本控制是一门花钱的艺术，而不是节约的艺术。如何将每一分钱花得恰到好处，将企业的每一种资源用到最需要它的地方，这是中国企业在新的商业竞争时代共同面临的难题……Introduction to enterprise how to carry out cost management Abstract At present, our country enterprise has many problems in the cost management, already cannot satisfy the need of enterprise competition in the market, restricted the enterprises survival and development. Enterprise cost management for enterprise global object, according to the overall development strategy of enterprise. The first task of enterprise cost management is to focus on cost strategy space, process, performance, can be expressed as \how to organize the cost management under different strategic options\. The cost information throughout the whole circulation process of strategic management, through the overall understanding of the companys cost structure and cost behavior, control, and improve, to seek long-term competitive advantage. It is the internal structure and external environment together. Enterprises to reduce costs can improve the level of earnings, enhance the competitiveness of products, expand market share. Cost control is the art of spending money, rather than the art of saving. How to spend every penny properly, will the enterprise each kind of resources used to places where they are needed most, this is Chinas enterprises in the new era of business competition problems together.... Keyword: Cost management ，The cost control，Reduce the cost 目 录 一、企业成本管理含义与内容………………………………………………4 1.企业成本预测………………………