（毕业设计论文）企业成本会计问题研究.docVIP

l 企业成本控制问题研究 摘 要 在现阶段的企业发展战略中,成本控制处于极其重要的地位。如果同类产品的性能、质量相差无几,决定产品在市场竞争的主要因素则是价格,而决定产品价格高低的主要因素则是成本,因为只有降低了成本,才有可能降低产品的价格。有效的成本控制是企业在激烈的市场竞争中成功与否的基本要素。但成本控制绝对不仅仅是单纯的压缩成本费用，需要建立起科学合理的成本分析与成本控制系统，让企业的管理者清楚地掌握公司的成本构架、盈利情况和决策的正确方向，成为企业内部决策的关键支持，从根本上改善企业成本状况，从而真正实现有效的成本控制。企业在进行成本控制的同时还必须要兼顾产品的不断创新,特别是要保证和提高产品的质量,绝不能片面地为了降低成本而忽视产品的品种和质量,更不能为了片面追求眼前利益,采取偷工减料、冒牌顶替或粗制滥造等歪门邪道来降低成本;否则,其结果不但坑害了消费者,最终也会使企业丧失信誉,甚至破产倒闭。 因此，必须加以改进和完善企业成本控制。只有把现代的成本控制和管理手段有效地运用于实践当中，使会计学和管理科学作出适应环境的经济化调整，配合经济发展的步伐，有节奏地对现有的成本控制体系实施改革，才能提高企业经济效益，才能促进我国经济发展水平的提高。 关键词：成本，成本控制 Enterprise cost control study Author: Peng Xi Tutor: Ge Quanming Abstract In the current stage of the enterprise development strategy, the cost control in a very important position. If the similar product performance, the quality is little, decided to product in the market competition of the main factor is the price, and decide to the main factors of high and low price products is cost, because only reduce the cost, it will be possible to reduce the price of the product. Effective cost control is the enterprise in the fierce competition in the market the basic elements of success. But cost control absolutely is not only simple compression cost cost, need to establish scientific and reasonable cost analysis and cost control system, make enterprise managers clearly grasp the cost of the company structure, earnings and decision making correct direction, become the key of enterprise internal decision-making support, from go up at all improvement is enterprise cost status, and really realize effective cost control. Enterprise in the cost control and we should pay attention to the products of innovation, and in particular to ensure and improve the quality of products, can never one-sided to reduce cost and ignore the variety of our products and the quality, nor to unilateral pursue immediate interests, to cut corners, counterfeit replace or poorly etc door heresy to reduce cost; Otherwise, its results not only against the consumer, w