市场经济条件下企业减低成本的途径 毕业论文.doc

中文摘要 成本管理是企业经营管理中重要的一环，只有建立了良好的成本管理制度，企业才能在不断创新的基础上，保持成本的竞争优势。中国的企业在传统生产方式下的成本浪费的现象非常严重，改变生产方式，加强成本管理，提高企业的成本管理水平是中国企业的当务之急。随着科学技术的飞速发展、全球性竞争的日益加剧，企业的生产方式发生了巨大变化，使直接人工费用比例大大减少，间接费用的比重大幅度增加，产品的成本结构发生了巨大改变。因此，在市场经济条件下，如何突破传统成本法，引入新的成本管理理念，使得成本信息在满足财务报告需要的同时，能为企业内部的成本控制和决策而服务，成为现阶段企业成本管理亟待解决的课题。 本文首先介绍了基于成本管理的研究背景、意义与目的、国内外应用现状，对比国内外研究现状，并提出了要探讨的主要问题。其次介绍了成本控制的基本概念、成本控制的原则和成本控制的环节。最后从六个方面阐明了在市场经济条件下企业降低成本的具体环节和具体方法。 本文主要通过规范研究的方法，为企业在市场经济条件下降低成本提供理论指导和实施参考，使我国企业能够全面、正确地认识基于市场经济条件下的成本管理，并促进其应用。 关键词：市场经济，成本管理，降低成本 ABSTRACT Cost management is an key factor of successful business administration. To keep the advantages in the competition of cost, enterprises have to set up effective cost management system on the basis of continual innovation. Today, high cost is still a very serious issue to be improved urgently in traditional production.. With the development of science and technology, and the aggravation of global competition, enormous changes have taken place both-in the production modes and in the cost structure: the direct cost reduced greatly, and the indirect cost increases by a large margin. So how to break through the traditional accounting, introduce a new cost management idea, and make the cost information meet the financial report, inside cost-control decision-making, become an urgent subject to be solved at present. Firstly, I introduce activity based cost management about the background; meaning purpose; then describe the current using situation both in domestic and overseas, research comparing the domestic and overseas and then put forward the main subject that this text will resolve. Secondly, I introduce the basic conception of cost management the principles of cost management and the part of cost management. Finally, I describe the links and methods for reducing the cost under the conditions of market economy from six parts. This text mainly adopts the conditions of market economy. Through standard research method, this text refers theory i