成本控制问题研究

（一）、 内容摘要············································    2

（二）、正文··················································     3

一、 成本管理的基础·············································     31.1什么是成本和费用············································     31.2成本各种性质················································     3二、 成本控制技术的发展介绍····································    42.1美国的作业成本法············································    42.2 德国的弹性边际成本法········································    52.3日本的控制产品原材料成本的好方法····························    62.4中国的全面成本控制的好方法··································    6三、 如何进行有效的成本分析·····································    73.1成本分析的基本方法···········································   73.2一些关键的成本绩效指标·······································   9四、 如何进行成本预算来进行成本控制······························   104.1 标准成本制定的原则···········································  10

4.2 全面成本预算的方法···········································  104.3 质量成本的预算···············································  114.4 销售地区成本的预算···········································  11

4.5 以利润最大化为目标的最优化产品营销组合设计···················  11

五、 如何建立规范的成本控制体系··································· 115.1 如何建立成本控制的环境········································ 11

5.2 如何使用EXCEL来帮助成本核算和分析··························· 15

（三）、结束语····················································19

（四）、答谢词····················································20

（五）、参考文献··················································21

内 容 摘 要

成本控制是成本管理的重要环节，也是企业全方位管理的最基本环节，其最终结果是给企业带来一定的成本效益。在市场竞争激烈的环境下，成本成为决定企业成败，关系企业命运的决定因素，成本的高低也成为投资人衡量企业竞争能力的重要标准。企业成本控制的好坏，直接关系到企业效益的高低和兴衰。但当前企业成本控制中存在很多问题，有待解决。做好成本控制工作，是企业降低成本，提高企业管理水平，增加企业经济效益的必由之路。成本问题作为企业所面对的几大基本问题之一，是随着经济和生产力的发展，随着企业面对的内外部环境的变化而不断变化和发展的。其解决的对策也应该随之发展。因此我们必须在不同的阶段，针对各阶段的不同的形势和情况，采取积极主动的措施来努力解决企业的成本问题，本文将从成本的含义入手，深入剖析成本控制各方面研究方式。

关键字：成本控制  企业  发展  成本问题