企业成本控制存在的问题及对策研究.docVIP

企业成本控制存在的问题及对策研究 摘 要 现代企业经营竞争日趋激烈，相同的产品生产企业很多。在市场竞争激烈的环境下，企业为了取得骄人的业绩，在市场竞争日趋激烈的情况下击败对手，除了设法提高营业收入之外，成本的控制也是其关键因素之一。但是许多企业在迅速发展的同时，由于忽视对成本费用的管理和控制，使得企业的利润率水平不高， 许多企业甚至出现利润率负增长。本文首先从企业成本控制的涵义着手，分析了目前企业成本控制中存在的问题及原因，并从员工意识、质量成本、创新方法、成本信息等方面提出了加强企业成本控制的措施。孤立的进行成本控制是不够的，只有将企业的信息整合起来才能在实际中发挥作用，从而有助于加强我国企业的成本管理。 关键词：成本，成本控制，成本管理 Corporate Cost Control Problems and Countermeasures ABSTRACT Modern enterprise is becoming increasingly fierce, the same lot of production companies. Competitive in the market environment, enterprises in order to achieve superior results, in an increasingly competitive market circumstances beat, in addition to trying to raise revenue, the cost control is also one of the key factors. However, the rapid development of many enterprises in the same time, because the cost of neglect of the management and control, making the level of corporate profit margins are not high, many or even negative growth in profit margins. In this paper, from the meaning of corporate cost-control start, analysis of the current corporate cost-control problems and reasons, to strengthen cost control method. Based on the analysis of the reasons for cost control, respectively, from the staff, awareness of quality, cost, innovative approaches to areas such as the cost of information system analysis and measures to solve them one by one. Isolation is not enough to cost control, and only business-related information will be integrated in order to play a role in practice, which contributes to the enhancement of the cost management of Chinese enterprises. KEY WORDS: Cost，cost control, cost management 目　录 TOC \o 1-3 \h \z \u 前　言 1 第1章 企业成本控制的涵义及必要性 2 1.1 成本控制的涵义 2 1.1.1 成本控制的概念 2 1.1.2成本控制的内容 3 1.2 成本控制的必要性 3 第2章 我国企业成本控制的存在的问题 5 2.1成本控制理论研究方面的系统性差 5 2.2成本管理模式过于陈旧 5 2.3成本控制观念落后 6 2.4企业成本控制不完善 6 第3章 原因分析 8 3.1 员工参与意识淡薄 8 3.2忽视“质量成本”的控制 8 3.3创新控制方法未得到推广 8 3.4成本信息失真 9 3.5视成本管理为个人或某个机构行为而非全员行为 9 第4章 加强企业成本控制的对策 10 4.1强化成本意识 10