关于成本管理的一篇论文.docVIP

摘 要 成本控制是指企业在过程中，按照既定的目标，对构成成本的诸要素进行的规划、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、工资成本控制、费用成本控制。Abstract Cost control is to show the enterprise is in process production and management, according to the established cost objective, the elements to constitute the cost of planning, restrictions and adjustment, timely correcting deviation, control cost overruns, the actual cost control in cost plan range. The control of contents include material cost control, wage cost control, cost control. Through the cost control, can improve the economic benefit of enterprise. First, the company is profitable for the purpose of economic organizations, the cost is deducted from the main factors of profits. Reduce the cost, can increase profits, then can improve enterprise overall economic benefits. Second, through the cost control, can improve the competitiveness of enterprises to cost level enterprise has a great influence on the prices of the products. If the enterprise cost level is low, the product price can decide is lower; If cost level to be higher, low price will make the enterprise be in an unfavourable condition. Through effective cost control, can reduce the cost level, and improve enterprise in the fierce competition in the market, especially the competitiveness of the cruel price war. Third, through the cost control, can promote social and economic benefit, strengthen cost control, reduce cost, implement the important measures of saving energy and emissi on, accord with the demand of The Times constructing economical society. For example, some material is country or society of rare resources or non-renewable resources, saving these materials consumption of resources, is in fact a kind of protection, is a contribution to society. Lower costs, to promote the social economy. 目 录 1 引言 7 1.1 选题背景及研究意义 7 1.2 内部控制在国内外的研究现状 8 1.2.1 国外研究现状 8 1.2.2 国内研究现状 9 1.3论文研究内容的总体介绍 11 1.4本课题的研究方法 12 2 内部成本控制的相关概念 12 2.1 企业内部成本控制的定义 12 2.2关于成本控制的相关会计理论 14 3 山东君陶公司成本控制存在的问题及原因分