关于成本控制问题的一些研究

目       录

一、写作目的························································3

二、相关研究成果及现状··············································3

（一）战略成本管理理论··············································3

（二）标准成本理论··················································3

（三）作业成本管理··················································3

（四）成本动因理论··················································4

（五）我国成本控制的研究发展········································4

三、研究方法························································4

四、预期结果和意义··················································5

五、成本控制的基本原理··············································5

（一）成本控制的内涵·················································5

（二）成本控制的基础工作············································5

1、定额制定···················································6

      2、标准化工作·················································6

      3、制度建设···················································6

（三）成本控制的内容·················································6

      1、按成本形成过程划分·········································6

      2、按成本费用的构成划分·······································7

（四）成本控制的目标················································8

      1、成本动因不只限于产品数量···································8

      2、成本的含义变得更为宽泛······································8

      3、成本节省到成本避免·········································8

      4、时间作为一个重要的竞争因素·································8

（五）成本控制的基本原则············································9

      1、全面介入的原················································9

2、例外管理的原则··············································9

3、经济效益的原则·············································9

（六）成本控制的基本程序和方法······································9

1、制订成本标准···············································9

2、监督成本的形成············································10

3、及时纠正偏差··············································11

六、案例的简单分析··················································11

（一）企业简介·····················································11

（二）企业成本构成及控制方法·······································11

（三）公司成本控制存在的问题分析···································13

（四）对公司成本控制的一些改善建议·································14

内容摘要

成本控制是企业管理活动中永恒的话题，成本控制的直接结果是降低成本，增加利润，从而增强企业核心竞争力。先进的市场更多的是买方市场，每一个细分市场都有众多企业在竞争，而生产的往往是同质产品，这就要看哪家企业具有成本领先优势，提供的服务是否优质，品牌的美誉度如何，其中成本控制是最基本的也是最关键的因素。企业的成本比竞争对手具有优势，那么就可以运用低价竞争手段，扩大市场占有率，进而增加生产量，获得规模效应，占领市场。企业只有不断加强成本控制，才能提高企业的市场竞争能力和获利水平。因此，加强企业成本控制研究，对于提高核心竞争力具有重要意义。