浅谈企业成本控制.docVIP

山东科技大学学士学位论文 PAGE PAGE 8 浅谈企业成本控制 摘要 现代的企业面临着越来越激烈的市场竞争，企业要在市场中生存和发展，必须适应环境，有着自己的战略目标，应对市场的变化。追逐利润是企业永恒的主题，企业要想在取得竞争优势的同时获得利润，最终的落脚点都是在成本的有效控制上。 本文系统地分析了企业成本控制的相关理论，给出了成本控制的定义，并通过对企业成本控制相关文献综述研究指出企业成本控制存在的问题,例如：只注重生产环节的成本控制,成本控制概念模糊,缺少战略眼光,企业成本控制理念落后,成本预算流于形式,现有的会计系统需要创新等问题，并指出这些问题存在的原因，从而提出解决问题的办法，例如实施全过程成本控制,转变成本控制观念，加强成本预算机制,采用现代成本控制方法等方法。 关键词：成本控制、存在问题、解决措施 Discussion On Cost Control of Enterprise ABSTRACT In a sharp market competition, enterprises that want to exist and development must be adaptable to environmental changes. They should draw up strategic goals to accommodate to changing market. The pursuit of profit is the eternal theme of enterprises. Enterprises that want to obtain competitive advantages and make a profit depend on effective cost control finally. In this article, systematic analysis of the corporate cost control theory, given the definition of cost control and cost control of enterprise-related research literature review pointed out that the enterprise cost control problems, such as: focus only on the cost of production control, cost control, the concept is still unclear, the lack of strategic vision, business idea behind cost control and cost estimate of a mere formality, the existing accounting system, such as the need for innovation, and pointed out that these problems exist, in order to put forward a solution to the problem, such as the implementation of the whole process of cost control, change the concept of cost control, cost estimates strengthen the mechanism, the use of modern methods of cost control and so on. Keywords: cost control、problems、solutions 目录 TOC \o 1-3 \h \z \u 1引言 1 1．1研究的目的与现实意义 1 1．1．1研究目的 1 1．1．2研究意义 1 1．2国内外研究现状 1 1．2．1国外研究现状 1 1．2．2国内研究现状 4 1．3本文的研究思路和方法 6 2成本控制理论 7 2．1成本的含义 7 2．2成本控制的含义 7 2．3成本控制的重要性 7 2．4成本控制的内容 9 2．5成本控制的基本原则 10 2．5．1节约性原则 10 2．5．2经济性原则 10 2．5．3责权利相结合原则 10 2．5．4目标管理的原则 10 2．5．5全面性原则 10 3现代企业成本控制与传统企业成本控制 12 3．1传统企业成本控制的特征及弊端 12