摘 要

成本管理是對(duì)構(gòu)成產(chǎn)品成本各種因素及影響產(chǎn)品成本的各個(gè)經(jīng)營(yíng)環(huán)節(jié)實(shí)施管理，以達(dá)到降低成本，提高經(jīng)濟(jì)效益的目的。我國(guó)企業(yè)在長(zhǎng)期的經(jīng)營(yíng)活動(dòng)中，積累了很多的成本管理經(jīng)驗(yàn)，但這些成本管理方面的經(jīng)驗(yàn)基本上局限于傳統(tǒng)成本管理的范疇，在新的市場(chǎng)經(jīng)濟(jì)條件下，已很難適應(yīng)企業(yè)經(jīng)濟(jì)的發(fā)展，因此必須及時(shí)給予解決。
本文站在公司的角度，從合理應(yīng)用現(xiàn)代成本管理可為公司帶來(lái)的降低成本費(fèi)用入手，論述了成本管理的概念、特點(diǎn)、理論依據(jù)及開展成本管理的基本方法，并結(jié)合xx汽車制動(dòng)件有限公司的實(shí)際情況研究成本管理在公司的一些具體方法及應(yīng)用。并得出相應(yīng)結(jié)論，本文力求通過(guò)合理的成本管理方法，適應(yīng)企業(yè)經(jīng)濟(jì)的發(fā)展，從整體上實(shí)現(xiàn)降低成本費(fèi)用目標(biāo)，發(fā)揮成本優(yōu)勢(shì)，提高競(jìng)爭(zhēng)力，獲取更多的利益，從而達(dá)到實(shí)現(xiàn)股東財(cái)富最大化的目標(biāo)。

關(guān)鍵詞：成本管理；成本領(lǐng)先；戰(zhàn)略管理; ABC作業(yè)成本管理

Abstract

Cost management manages the factors in products' cost and those elements affecting the costs. After a long period of researching and developing, Chinese enterprises have gathered great experience and knowledges in decreasing costs and improving benefits. However, these experience and knowledges only limited in the area of original cost management. In today's new economic world, it has already out-of-date. Consequently, we have to solve this problem immediately.
From the point of view of company, starting with reduction of cost brought by the rational application of modern cost management, this article discusses cost management concept, characteristics, theoretical basis and the basic methods in cost management, and studies some specific methods and applications in company combing with DongFeng’s practical condition. Through the application of cost management, to adapt to the economic development of enterprises, to achieve the overall goal of reducing the cost, to show the advantages of cost, to enhance competitiveness and access to more benefits, so as to achieve maximum shareholder wealth goal.
Key words tax planning value-adding tax enterprise income tax