浅析企业成本控制.docVIP

word专业整理 学习资料 整理分享 浅析企业成本控制 摘 要 对于实现企业利润最大化的目标,成本控制起着及极其重要的作用。在当今的市场竞争中商品销售直接决定着企业的生存,企业的成本直接影响了产品的销售价格,只有降低了成本,才有可能降低产品的价格,是企业更好的在市场竞争中立足。企业要获得竞争优势应树立成本控制的思想。针对我国企业成本控制中存在的主要问题,对此进行了总结,并提出了具体的对策:要将成本控制范围扩大到整个企业;要扩大企业成本管理的范围;要完善产品生产阶段的成本控制;要做好产品销售阶段费用的控制,努力实现从成本节约到成本避免。分析了目前企业成本控制存在的问题,并提出了解决的措施。 关键词：企业；成本；控制 Analysis of cost control Abstract For achieving the goal of maximizing corporate profits, cost control and plays a vital role. In todays competitive market commodity sales directly determine the survival of enterprises, enterprises directly affect the cost of the product sales price, and only reduce costs, be possible to reduce product prices, the company better foothold in the market competition. Enterprises to gain a competitive advantage should establish cost control ideas. Cost control for enterprises in Chinas main problems, which are summarized, and put forward specific measures: cost control to be extended to the entire enterprise; to expand the scope of cost management; to improve cost control in production stage ; to make the cost of product sales phase control, efforts to achieve cost savings from avoided costs. Analysis of the current corporate cost-control problems and proposed solutions of the measures . Keyword: business; costs; control 目 录 HYPERLINK \l _Toc325663704 1成本控制综述 1 HYPERLINK \l _Toc325663705 1.1成本与成本控制的含义 1 HYPERLINK \l _Toc325663706 1.1.1 成本含义 1 HYPERLINK \l _Toc325663707 1.1.2 成本控制含义 1 HYPERLINK \l _Toc325663708 1.2成本控制的内容 2 HYPERLINK \l _Toc325663709 1.2.1原材料成本控制 2 HYPERLINK \l _Toc325663710 1.2.2工资费用控制 2 HYPERLINK \l _Toc325663711 1.2.3制造费用控制 2 HYPERLINK \l _Toc325663712 1.2.4企业管理费用控制 2 HYPERLINK \l _Toc325663713 2成本控制的作用 2 HYPERLINK \l _Toc325663714 2.1降低企业成本、增加盈利、提高经济效益 2 HYPERLINK \l _Toc325663715 2.2指导企业生产经营活动、进行生产经营决策 2 HYPERLINK \l _Toc325663716 2.3改进企业经营管理、完善经济责任 3 HYPERLINK