制造企业成本管控问题及对策.docxVIP

题目制造企业成本管控问题及对策 制造企业成本管控问题及对策 摘 要 世界上的经济只需要通过手指就能为世人所知晓，全球的制造业层出不穷，一个制造业面临的挑战就会越来越大，他们的对手不仅来自国内还来自国外，所以制造业企业想要站住脚必须找到自己的突破点。而企业实现利润才是在市场中占有一席之地的唯一方法，企业如果想实现利润就必须降低成本，因此对企业成本问题的研究有着非常重要的意义。企业在降低成本的时候选择的方式不能盲目，在此期间，必须要保证产品的质量是没有问题的，而且消费者对产品还必须要达到满意的程度。我国对降低成本的方式观念认识不足，这成本管控的起到非常大的抑制作用，如果成本管控不顺利，那么这个企业很难在全国乃至世界平稳健康的发展。在研究的过程中，还应该结合自身实际情况作出与此相对应的成本管控计划，这样的成本管控才会成功。 【关健祠】成本管理；成本控制；成本核算 ABSTRACT The current market conditions,With the development of the market economy has become increasingly mature,The competition between enterprises is becoming more and more fierce,The competition not only comes from the domestic,and with the development of globalization,from foreign competition is more and more obvious. Enterprise if want to standing in the fierce competition,realize sustainable development. On the one hand, the enterprise needs to provide consumers with quality products, on the other hand, enterprises also need to have lower costs relative to other enterprises. Lower costs means that companies have greater profit space, so the cost control of enterprise, has an important role in the rise and fall of. Enterprise only to reduce costs on the premise of guarantee the quality of products, enterprises can establish himself in the position in the market economy and to achieve the ultimate goal of sustainable development. This article through the analysis of the relevant methods of cost management, led as the related research results on the cost management in the developed countries, combined with some case study of our country enterprise cost management problems, and change some of Chinas enterprises in cost management backward ideas, enhance the consciousness of cost management and achieve the can hold the development of the enterprise. Key words: Cost management;Cost control;Cost accounting 目 录 TOC \o 1-3 \h \z \u 1前言 1 2成本管理理论 1 2.1成本控制理论 1 2.2成本效益理论 1 2.3成本降低理论 1 3企业在成本管理中存在的问题 2 3.1产品设计研发阶段的相关内容考虑不全面 2 3.2生产制造环节存在材料浪费和生产效率低的问题 2 3.3对采购环节的认识存在不足 3