W公司成本控制研究.doc

W公司成本控制研究 内 容 摘 要 成本控制是企业管理活动中永恒的主题，成本控制的直接结果是降低成本，增加利润，从而增强企业核心竞争力。现今的市场更多的是买方市场，每一个细分市场都有众多企业在竞争，而生产的往往是同质产品，这就要看哪家企业具有成本领先优势，提供的服务是否优质，品牌的美誉度如何，其中成本控制是最基本的也是最关键的因素。企业的成本比竞争对手具有优势，那么就可以运用低价竞争手段，扩大市场占有率，进而增加生产量，获得规模效应，占领市场。企业只有不断加强成本控制，才能提高企业的市场竞争能力和获利水平。因此，加强企业成本控制研究，对于提高核心竞争力具有重要意义。 本文以W公司为研究对象，在分析成本控制现状的基础上，运用国内外成本管理理论，针对存在的问题，找出成本控制的关键点，认为对采购成本、期间费用的有效控制或规划，是公司目前迫切需要解决的问题。并针对存在的问题制定一系列成本控制的模式和策略，对该公司的成本进行有效控制，从而强化公司的成本竞争优势，进一步提高公司的核心竞争力。 关键词： 成本控制 成本管理 竞争优势 Abstract Cost control which is the eternal topic in the activities of business management, will directly lead to the lower cost and higher profits. And it will enhance the core competitiveness of enterprises. Nowadays the market is a buyers market and there are many enterprises which have been competing with in each market segment. While lots of products to be yield are homogeneous in the market, so enterprises depends on such as having some leading advantages about cost, providing high-quality services and the reputation of brand, especially cost control which is the most basic and most crucial factor. If any enterprise has some advantage on cost over competitors, then it can make use of low-price competition means to expand its shared market, then to increase its production capacity for Economies of scale and to occupy the whole market enterprises only continuous control cost, and make sure that enterprises can improve their market competitiveness and profitability levels. Therefore, enterprises strengthen cost-control study, which is of great significance to improve the core competitiveness. During the study process, this article which insists on the combination of theory and practice, has taken such ways as a literature review, case analysis, domestic and international cost management theory. On this basis, this paper study on W company cost control, analyzes existed problem and identify the key cost-control point. The writer consider the problems which need to solve urgently is about effective control