《成本控制问题研究》

一  内容摘要···················································································2

二  成本控制概述·············································································3

三  成本控制的基础工作····································································3

1.定额制定····························································································4

2.标准化工作·························································································5

3.制度建设···························································································5

四  成本控制的内容···························································· ·············4

（一）按成本形成过程划 ····································································· ·····5

（二）按成本费用的构成划分······································································6

五  成本管理控制目标························································ ··············7

（一）成本动因不只限于产品数量································· ·······························7

（二）成本含义变的更为宽泛········································ ······························8

（三）成本节省到成本避免··········································································8

（四）时间作为一个重要竞争因素·············································· ··················8

六  成本控制的基本原则·································· ··································8

1.全面介入的原则·····················································································8

2.例外管理的原则·····················································································8

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

七  成本控制的基本程序和方法··························································10

1.制定成本标准························································································9

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

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

八  结 论·······················································································12

九  致 谢·······················································································13

十  参考文献··················································································14

声明

一  内 容 摘 要

企业是以盈利为目的社会团体,追求的是经营利润最大化,开展各项活动的最终目标是实现企业价值最大化,进行成本控制是实现这一目标的重要手段.降低成本可以提高盈利水平,增强产品的竞争力,扩大市场占有率。而要降低成本,就必须进行科学的成本管理。麦肯锡曾这样评价中国企业:“成本优势的巨人却是成本管理上的侏儒”。其实,成本控制是一门花钱的艺术,而不是节约的艺术。如何将每一分钱花得恰到好处,将企业的每一种资源用到最需要它的地方,这是中国企业在新的商业时代共同面临的问题。

本文针对成本控制进行充分阐述，从而企业要求将成本控制这一手段达到最优化。

关键词：成本管理   成本控制  原则    程序与方法