对企业集团成本问题管理的探讨

目       录

内 容 摘 要······················································1

一、企 业 集 团 成 本 管 理 概 述····································2

（一）企业集团成本管理的含义·········································2

（二）企业集团成本管理工作内容······································2

 （三）资源配置中对成本问题的考虑·····································3

二、企 业 集 团 成 本 管 理 的 意 义·································4                 

（一）企业竞争力的增强···············································4

（二）企业产成效率的提高·············································4      三、企 业 集 团 成 本 管 理 体 系····································4

 （一）建立企业集团成本管理体系的目的································4

（二）企业集团成本管理机制的确立····································5

 （三）集团经营领域的选择············································5

 （四）企业集团的成本企画············································6四、企 业 集 团 成 本 管 理 存 在 的 问 题···························8 

 （一）职工参与管理的忧患意识不强····································8

 （二）企业集团的诚信体系没有建立····································8

 （三）成本管理制度不健全············································9

（四）集团领导的开支费用不能有效监控································9五、解 决 成 本 管 理 问 题 的 对 策································10

 （一） 确立职工的主人翁地位········································10

（二）建立健全企业集团的诚信体系···································10

（三）抓好班组成本核算·············································11

（四）建立对企业领导层的监督机制 ..................................12

六、结 论···························································11

参 考 文 献·····················································12

致 谢 语························································13

内 容 摘 要

   在企业发展战略中，成本控制处于极其重要的地位。成本是一项综合性的经济指标，它反映了管理上的业绩。通过预测、决策、计划、控制、核算等来促使企业提高产品质量，降低成本。成本会计的产生、发展正是基于对经济效益的关注。如果同类产品的性能、质量相差无几，决定产品在市场竞争的主要因素则是价格，而决定产品价格高低的主要因素则是成本，因为只有降低了成本，才有可能降低产品的价格。成本的管理可以为提高经济效益服务，企业经济效益的高低是考核其工作业绩的主要尺度之一，而经济效益的主要制约因素在于成本费用 。在现代企业集团成本管理中，成本控制必须首先是全过程的控制，不应仅是控制产品的生产成本，而应控制的是产品寿命周期成本的全部内容。实践证明，只有当产品的寿命周期成本得到有效控制，成本才会显著降低；而从全社会角度来看，只有如此才能真正达到节约社会资源的目的。企业集团成本控制要坚持完善事前成本管理，开展科学的经营决策，要考虑企业集团成本管理的特殊性和发挥集团公司在其中的主导作用。

关键字：企业集团 成本管理 成本