论企业成本管理控制体系构建___毕业论文.doc

精品文档 PAGE 可编辑 精品文档 可编辑 X X 大学 毕 业 论 文 论文题目：论企业成本管理控制体系构建 系 别： 经济管理系 班 级： 06会计学2班 姓　 　名： XXX XXXXXXXXXX 指 导 教 师： XXX \ 论企业成本管理控制体系构建 摘 要 成本控制粗放一直是困扰我国企业成本管理的重要问题,非系统化的管理模式、不健全的管理及激励机制、人工化的支持手段等是阻碍解决成本问题的症结。传统的成本管理理念已不能适应现代企业成本管理控制的要求，现代企业成本控制的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业内外部环境,从成本与效益的对比中寻找成本最小化。日本丰田的成本管理思想是，通过生产流程与作业整体优化，消除无效劳动与浪费，充分、有效地利用各种资源，达到用最少的投入实现最大产出的目的。本文以企业成本管理的基本理论为切入点，通过对成本管理模式、业务系统的分析研究，提出了从产品的设计、采购、营销和设备价值管理等方面进行全过程、全方位和全系统的成本管理控制的研究方案。通过对企业成本管理控制体系构建的研究，提出科学合理的成本控制方案，实现企业成本竞争优势，使企业达到投入成本最低化和产出效益最大化，维护企业的合法权益。 关键词：成本管理 成本管理模式 成本管理业务系统 成本管理策略 Concerning enterprise cost management control system Abstract Extensive cost control has been a problem in Chinas enterprise cost management an important issue, non-systematic management, without sound management and incentive mechanism, the support of artificial means to solve the cost problem is the crux of obstruction. The concept of the traditional cost management can not meet the modern requirements of enterprise cost management control, cost control of the content of the modern enterprise is not just the cost of isolation, Er should be based on overall corporate strategy and external environment, from the cost and effectiveness of the contrast in minimum cost. Toyota cost management thinking, through the optimization of production processes and overall operations, eliminate inefficiencies and waste, full and effective use of resources to achieve the maximum with the least input output purposes. In this paper, the basic theory of cost management as the starting point, through cost management, business systems analysis and study, made from product design, procurement, marketing and equipment management, the value of the whole process, the cost of comprehensive and system-wide management control research program. Cost Management by Control System of the proposed scientific and reasonable cost control programs to a