现代企业成本控制管理问题分析

  摘要··························································(3)

1 序论··························································(4)

  1.1 成本管理研究现状··········································(4)

1.1.1 国内研究现状·········································(4)

1.1.2研究目的·············································(5)

2 对成本、成本控制和成本控制管理的认识··························（6）

  2.1成本的含义·················································（6）

  2.2成本控制的含义·············································（7）

  2.3成本控制管理···············································（7）

3 成本控制管理现存问题及产生原因································ （7)

4 成本控制管理·················································· (9)

  4.1 成本控制管理方法和措施·····································(12)

4.2 成本控制管理的意义········································ (13)

5 具体事例····················································· （13）

  5.1 结合环境制定成本管理战略  ······························· （14）

5.2 企业成本管理的具体措施··································· (14)

结论····························································(16)

参考文献························································(17)

摘   要

随着我国经济的高速发展，经济资源大量消耗，企业中表现为成本高、盈利少。在竞争激烈的市场经济条件下，企业必须从企业生产经营的全局和长远发展出发，更加关注成本管理，采取各种措施降低成本，制定适合本企业实际、更加科学合理的成本管理战略。而企业成本控制是企业成本管理活动中永不改变的主题，降低成本，增加利润，从而提升企业管理水平，增强企业核心竞争力。现今每一个细分市场都有众多企业在竞争，在同等的条件下，就看哪家企业更具备成本、服务和品牌等优势，其中成本控制是最基本也是最关键的因素。要是哪家企业的成本管理比竞争对手具有优势，那么他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。 

本文首先分析了成本管理的国内外研究现状，指出了本文的研究目的和研究内容。然后对成本、成本控制和成本控制管理进行了认识，接着对我国企业成本管理现状进行了分析，指出其存在的问题和原因。并且针对这些问题，提出了相应的解决对策及建议。最后，本文结合某制冷设备公司的具体实例，应用成本管理理论为该企业成本管理提出解决方案。

关键词:成本；；企业成本问题分析；企业成本控制；企业成本管理；