张德元论文定稿.doc

四川师范大学文理学院本科毕业论文 降低成本，费用措施与途径的研究 学生姓名 张 德 元 院系名称 会 计 学 院 专业名称 会 计 学 班 级 2011级审计学2班 学 号 201130015458 指导教师 刘燕（讲师） 降低成本，费用措施与途径的研究 学生姓名：张德元 指导教师：刘燕（讲师） 内容摘要： 成本与费用的控制和降低是一个企业生存盈利的必经之路，这项工作的研究与探讨已经越来越多的被广大企业管理者所重视。各行业内企业间本来存在着激烈的竞争，在当前金融危机影响下，企业面临的市场经营环境更为复杂，企业要在激烈的竞争中获得发展，就必须采取有效措施提高自身的竞争能力，而进行成本费用控制是提高竞争力的首要选择。随着近来新一代领导提出反对铺张浪费的议题，同时勤俭节约也是我们中华民族的的传统美德，再加上我国人口众多，人均资源不足，因次在企业和生活中加强成本与费用的控制与降低也变得越来越必要。随着当今科技的发展，单靠原来企业的那些老观念来提高利润，现在看来是远远不够的，在我们实际生活中成本与费用的控制仍存在许多不足的地方。本文首先从成本与费用的区别联系入手，阐明成本与费用控制降低的内容现状，以及对成本与费用的降低途径必要性进行研究探讨，并指明此举的意义，提出相应的完善措施，目的为了更好地进行成本与费用的控制和降低。 关键词：成本 费用 现状 降低途径 Cost reduction, cost measures and ways of study Abstract: Control and reduce the cost and the cost is an enterprise survival profitable way, the work of research and exploration has been more and more attention by the enterprise managers. Industries within the original there is fierce competition between enterprises, under the current financial crisis, enterprises are faced with the market more complex business environment, the enterprise should develop in fierce competition, we must take effective measures to improve their competitive power, and cost control is to improve the competitiveness of first choice. As a new generation of leaders who recently put forward the issue of oppose extravagance and waste, at the same time thrift is one of the Chinese nations traditional virtue, coupled with Chinas large population, per capita resources shortage, dimensional and life to strengthen the enterprise and the cost control and cost reduction is also becoming more and more necessary. With the development of the modern science and technology, the original enterprise alone to the old ideas to increase profits, now is not enough, the cost and cost control in our real life where there are still many deficiencies. This article first obtains from the difference between the cost and expenses to contact, to clarif