浅析企业成本控制中的问题及对策.docVIP

浅析企业成本控制中的问题及对策 摘要 随着我国经济的发展和全球化的日益深入，企业面临着越来越激烈的竞争，企业 不仅要应对国内环境变化带来的风险，还要考虑国际上的竞争，因此，更多的企业认 识到成本控制的重要性，它已成为提高综合国力的一个重要因素。冃前我国企业的成 本管理工作还存在着许多缺陷，不能继续适应企业面临的激烈市场竞争。本文介绍了 成木控制的定义和意义，对成本管理中存在的问题进行了分析，如观念落后，制度不 健全等，针对这些问题提出了和应对策，强化成本意识、从战略角度进行成本控制、 引入先进的成本控制方法等几点改进的建议。以帮助企业有效的控制成本。 关键词：企业成本控制；存在问题；对策 Analysis on the problems and Countermeasures ofenterprise cost control ABSTRACT With the deepening of Chirms economic development and globalization, enterprises are facing increasingly fierce competition, enterprises not only have to risk response to changes in the domestic environment, but al so consider the international competition. Therefore, more and more enterprises recognize the importance of cost control, it has become a very important factor to improve the comprehensive national strength. At present our country enterprise cost management still exist many defects, can not continue to adapt to the fierce market competition enterprises are facing. Ts introduced in this paper the definition and significance of cost control, has carried on the analysis to the problems existing in the cost management, such as the backward concept, system is not perfect and so, to solve these problems put forward correspond!ng countermeasufe, strengthen the cost conscious, cost control from a strategic point of view, the introduction of advanced into the control methods of some improved suggestions. In order to control the cost effectively help enterprises. KEY WORDS: enterprise cost control; existing problems; Countermeasures 前言 成本控制的概述与意义 1.1成本控制的概述 1?2成本控制的意义 民营企业与成本控制现状 2.1民营企业的发展 2民营施工企业的成本控制现状 企业成本控制问题分析 TOC \o 1-5 \h \z HYPERLINK \l bookmark201企业成本控制缺乏市场观念 6 3. 2会计信息和成本控制信息失真 6 3. 3成本控制制度不全面 7 3. 4企业员工参与意识淡薄，成本控制的基础工作较差 7 HYPERLINK \l bookmark223. 5成本控制的广度与深度不够 8 3. 6企业成本控制的有效性弱 8 加强企业成本控制的对策 4.1树立成木控制的效益思想 2加强成本控制的分析与研究 HYPERLINK \l bookmark324. 3扩大成木控制范围 9 HYPERLINK \l bookmark344. 4创新成本控制方法、模式 10 HYPERLINK \l bookmark364. 5改进成本预算管理,切实发挥预算的作用 11 13 HYPERLINK