试论降低企业产品成本的途径.docx

试论降低企业产品成本的途径.docx

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PAGE 1 PAGE 1 试论降低企业产品成本的途径 内容摘要 产品成本是一项综合指标数,是影响企业利润的重要因素,影响着企业发展方向。目前,我国大多数企业产品成本控制不是特别理想,企业面临着竞争压力大和经营亏损等压力。本文针对我国企业存在的产品成本高,如何降低产品成本的途径而做的研究。本文首先阐释了产品成本的相关理论和相关文献综述,接着描述我国企业成本管理现状和意义,紧接着揭示我国企业产品成本管理存在主要三大问题,分别是滞后的产品成本控制工作、产品成本不具备市场性和不完善的成本管理机制,接着根据我国企业现状,从七个方面分析导致我国企业产品成本高的原因,最后根据前面的分析,提出降低原材料成本、人工成本和制造成本这三大措施来解决产品成本高的问题,从而控制好产品成本,帮助企业盈利。 关键词:产品成本;成本管理;成本控制 PAGE 1 PAGE 1 Try to Reduce the Way of Enterprise Product Cost Abstract Product cost is a comprehensive index number, is an important factor that affects the enterprise profit, affects the enterprise development direction. At present, most of our country enterprise product cost control is not particularly ideal, the enterprise is facing the pressure of competition pressure and operating loss. This paper aims at the high product cost of Chinese enterprises, how to reduce the product cost of the way to do research. This paper elucidated the related theories of the product cost and the related literature review, and then describe our country enterprise cost management present situation and the significance, and then reveal our country enterprise product cost management mainly three problems, respectively is lagging behind the product cost control, cost of production does not have the cost of marketability and imperfect management mechanism, and then according to the situation of our country enterprise, from seven aspects analysis the cause of our country enterprise product cost is high, according to the in front of the analysis, put forward to reduce the cost of raw materials and artificial cost and manufacturing cost of the three measures to solve the problem of the product cost is high, so as to control the product cost, help enterprise to make a profit. Key words:Product Cost;Cost Management;Cost Control 目 录 TOC \o "1-3" \h \u 27264 内容摘要 I 270 Abstract II 28615 一、 引言 1 7292 (一) 什么是产品成本 1 12773 (二) 企业产品成本管理的重要意义 1 31264 (三) 论文思路 1 5882 二、 文献综述 2 29434 三、 我国企业成本管理的意义及现状 2 19901

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