企业成本控制中的问题及对策的论文
摘要
成本是企业生存和发展过程中重要的经济指标，直接关系着企业的经济效益，反映了企业在生产过程中的物资及人力等的耗费。企业要在激烈的竞争中取得优势地位，就必须尽可能的提高收益，降低成本。
成本控制是以成本为控制手段，对企业在生产经营整个过程中发生的各种耗费进行计算、调节和监督，同时发现成本控制的薄弱环节，挖掘内部潜力，寻找一切可能降低成本途径的过程。科学合理地组织实施成本控制，可以促进企业改善经营管理，转变经营机制，全面提高企业经营素质，使企业能在激烈的市场竞争环境下生存、发展和壮大。随着我国经济的发展和市场经济体制的逐渐成熟，企业的成本控制工作也越来越完善，但是对成本控制本身的认识仍然存在一些问题，很多企业的成本控制停留在低级的阶段，缺乏先进的成本控制理念，还存在着成本控制的深度和广度不够、缺乏事前控制以及成本分析和考核不力等问题。本文从当前企业成本控制的实际情况着手，结合相关案例，对当前企业成本控制中存在的问题进行分析，针对存在的问题，提出了强化成本意识、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。
关键词：成本控制；作业成本法；价值链
Abstract
Cost is an important economic indicator in the process of an enterprise’s survival and development, It directly relates to the economic efficiency of an enterprise, which also reflects
an enterprise’s goods and materials and manpower’s cost in the production process. If an enterprise wants to have advantage in the fierce competition, it must Increase the revenue and reduce the cost as far as possible.
Cost control is to control the cost of enterprise in the production method, run the whole process of various cost calculation occurred, and regulate and supervise, also found that the weak link of cost control, mining, looking for all possible internal potential cost reduction approaches process. Scientifically and reasonably organization to implement the cost control, can promote enterprises to improve management, change management mechanism, improve enterprise management quality, make enterprise in the fierce market competition environment survive, develop and grow. With the development of our national economy and market economy system gradually mature, enterprise cost control work also more and more perfect for cost control itself, but there are still some problems in the know, many enterprises cost control stay in low-level stage, lack of advanced cost control concept, still exist cost control depth and the breadth not enough, lack of beforehand control and cost analysis and assessment problem such as slacker. This article from the current enterprise cost control, combined with the actual situation to relevant case, the current enterprise cost control problems of, In the enterprise cost control existing problems are analyzed, and advances some improved cost consciousness, from the Angle of strategy cost control, the introduction of advanced cost control methods some Suggestions for improvement.
Key Words: Cost Control; The Activity-based Costing Method; Value Chain
目录
引言 (1)
一、成本控制的理论与文献综述 (1)
（一）成本控制的理论 (5)
（二）成本控制的文献综述 (3)
二、公司简介与成本控制现状 (4)
（一）北京三元食品有限公司简介 (4)
（二）北京三元食品股份有限公司成本控制现状 (5)
三、企业成本控制问题分析 (6)
（一）成本控制理念欠缺 (6)
（二）会计信息和成本控制信息失真 (6)
（三）成本控制制度不不完善，成本考核流于形式 (7)
（四）事前控制落后，成本控制的基础工作较差 (7)
（五）成本控制的广度与深度不够 (8)
（六）成本分析不力 (8)
四、解决企业成本控制中问题的对策 (9)
（一）强化成本意识，树立成本效益思想 (9)
（二）从战略角度进行成本控制分析 (9)
（三）扩大成本控制范围 (9)
（四）引入先进的成本控制方法和手段 (10)
（五）建立成本控制保障措施 (11)
（六）健全成本考核机制，完善成本控制制度 (11)
参考文献 (13)
致谢 (14)
