（毕业设计论文）《企业如何加强成本管理与内部控制》.docVIP

精品 摘 要 内部控制是企业管理的首要任务！降低成本，提高盈利能力，提高企业市场竞争力，是所有企业的追求与目标。 金融资本和人力资本在全球是流动性的，任何技术创新所能带来的模仿壁垒和垄断利润都在快速降低。相对同质化的竞争，低成本成为任何企业参与竞争的必要条件。如果说，中国企业最初的成本优势来自天然的成本优势——廉价劳动力和规模效应，以及市场不完善时人为压低和扭曲的资源低价，那么目前许多中国企业已经开始确立创新带来的成本优势。以低成本的方式进行技术创新，以技术创新的方式降低成本——这种“低成本创新”将成为未来全球竞争的核心。只有提高收入，降低成本两手抓，两手都要硬,企业才能立于不败之地。 加强成本管理与控制是企业管理的根本和基础！成本，成本，成功之本！任何企业只有实施有效的成本管理与控制体系，才能在市场经济下稳步前进. 关键词： 成本管理 金融资本 人力资本 降低成本 提高盈利 Abstract Cost management is the primary task of the enterprise management. Reduce the cost, improve profitability, improve the market competitive power, is all the pursuit of the company and the target. Financial capital and human capital in the global liquidity is, any technology innovation can bring imitation barriers and monopoly profits are all rapidly reduced. Relatively homogeneous competition, low cost be any enterprises to participate in the competition of the necessary conditions. If, say, China enterprise initial cost advantage comes from the natural cost advantage-cheap Labour force and the scale effect, and the market is not perfect and distorted when artificially low resources low price, then the present many Chinese firms have started to establish cost advantages bring innovation. By means of low cost technology innovation, to the technology innovation way lower costs-the low cost innovation will become the core of the future global competition. Only by improving the income and reduce the cost through, both hands to hard, and the enterprise can be in an impregnable position. Strengthen cost management and control is the fundamental management and enterprise foundation! Cost, cost, and the parent of success! Any enterprise only effective cost management and control system, to advance steadily under the market economy. Key words: Cost management Financial capital Human capital Reduce cost Improving the profit 引 言 成本，什么是成本？会计准则界定的“主营业务成本”科目，核算企业确认销售商品、提供劳务等主营业务收入时应结转的成本。“其他业务成本”科目核算企业确认的除主营业务活动以外的其他经营活动所发生的支出，包括销售材料的成本、出租固定资产的折旧额、