成本控制畢業(yè)論文


企業(yè)集團(tuán)成本管理的對(duì)策

摘  要
在企業(yè)發(fā)展戰(zhàn)略中，成本控制處于極其重要的地位。成本是一項(xiàng)綜合性的經(jīng)濟(jì)指標(biāo)，它反映了管理上的業(yè)績(jī)。通過預(yù)測(cè)、決策、計(jì)劃、控制、核算等來促使企業(yè)提高產(chǎn)品質(zhì)量，降低成本。成本會(huì)計(jì)的產(chǎn)生、發(fā)展正是基于對(duì)經(jīng)濟(jì)效益的關(guān)注 。如果同類產(chǎn)品的性能、質(zhì)量相差無幾，決定產(chǎn)品在市場(chǎng)競(jìng)爭(zhēng)的主要因素則是價(jià)格，而決定產(chǎn)品價(jià)格高低的主要因素則是成本，因?yàn)橹挥薪档土顺杀荆庞锌赡芙档彤a(chǎn)品的價(jià)格。成本的管理可以為提高經(jīng)濟(jì)效益服務(wù) ，企業(yè)經(jīng)濟(jì)效益的高低是考核其工作業(yè)績(jī)的主要尺度之一，而經(jīng)濟(jì)效益的主要制約因素在于成本費(fèi)用 。在現(xiàn)代企業(yè)集團(tuán)成本管理中，成本控制必須首先是全過程的控制，不應(yīng)僅是控制產(chǎn)品的生產(chǎn)成本，而應(yīng)控制的是產(chǎn)品壽命周期成本的全部?jī)?nèi)容。實(shí)踐證明，只有當(dāng)產(chǎn)品的壽命周期成本得到有效控制，成本才會(huì)顯著降低；而從全社會(huì)角度來看，只有如此才能真正達(dá)到節(jié)約社會(huì)資源的目的。企業(yè)集團(tuán)成本控制要堅(jiān)持完善事前成本管理，開展科學(xué)的經(jīng)營(yíng)決策，要考慮企業(yè)集團(tuán)成本管理的特殊性和發(fā)揮集團(tuán)公司在其中的主導(dǎo)作用。

關(guān)鍵詞：成本控制 資源 成本管理體系 成本意識(shí)

ABSTRACT
In the enterprise developmental strategy, the cost control is at the extremely important position. The cost is a comprehensive economic indicator, it had reflected manages achievement. Through the forecast, the decision-making, the plan, the control, the calculation and so on urge the enterprise to improve the product quality, reduces the cost. Cost accounting's production, the development are precisely based on to the economic efficiency attention. If the similar product performance, the quality are almost the same, decides the product in the market competition primary factor then is a price, but decides the product price height the primary factor then is a cost, because only then reduced the cost, only then has the possibility to reduce the product the price. The cost management may for enhance the economic efficiency to serve, the enterprise economic efficiency height inspects one of its work achievement main criteria, but the economic efficiency main restriction factor lies in the cost expense. In the modern enterprise group cost management, the cost control must first be the entire process control, should not only be controls the product the production cost, but should control is the product life cycle cost complete content. The practice proved, only then when the product life cycle cost is under the active control, the cost only then can remarkably reduce; But looked from the entire social angle, only then so can achieve truly saves the social resources the goal. The enterprise group cost control needs to persist consummated in anticipation the cost management, the development science management decision-making, had to consider the enterprise group cost management the particularity and the display group company in the among leading role.

Key words：cost control  resource  the cost management system  cost consciousness

目            錄
一、 簡(jiǎn)述成本控制的含義以及工作步驟 ．．．．．．．．．．．．．．．．．．．．．．1
㈠成本控制的含義．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1
㈡成本控制工作的步驟及內(nèi)容．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1
二、企業(yè)集團(tuán)成本管理體系．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2
㈠建立企業(yè)集團(tuán)成本管理體系的目的．．．．．．．．．．．．．．．．．．．．．．．3
㈡企業(yè)集團(tuán)成本管理機(jī)制的確立．．．．．．．．．．．．．．．．．．．．．．．．．．．3
㈢企業(yè)集團(tuán)的成本企畫．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5
㈣確立“大成本”觀．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．6
三、綜述．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．7
㈠提高全員成本意識(shí)和成本管理素質(zhì)．．．．．．．．．．．．．．．．．．．．．．．7
㈡成本管理手段現(xiàn)代化．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．7
主要參考文獻(xiàn)．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．8