服务业成本控制方法教材.doc

摘 要 PAGE \* MERGEFORMAT2 企业成本控制方法的改进-以服务业为例 摘 要 随着市场竞争越来越激烈，价格战也越来越厉害，企业成本也成为了企业发展的重要制约因素，其直接影响到企业的利润，由此可见，成本控制对所有行业而言都变得至关重要，服务业也不例外。国外服务业，尤其是经济发达的国家，已经进入以服务业为主导的经济发展阶段。最具有代表性的国家是美国，美国目前服务业占GDP的比重已约达80%，就业人数占总就业人口的比重也约达4/5，服务业成为推动美国国民经济增长的重要力量。由此，可以预见的是随着我国经济的飞速发展，服务业在我国国民经济中的比重必定会逐年升高，并变得越受重视，因此，了解服务业企业成本控制的方法就变得重要而充满意义。本文拟对服务业企业成本控制的现状和改进历程进行分析，并从中找到适合我国服务业企业成本控制的方法。 关键词：服务业，成本控制，改进历程 ABSTRACT Improvement of Enterprise Cost Control Method: A Aase Study of Service Industry ABSTRACT With the increasingly fierce of market competition, price war becomes more powerful, cost has also become an important restrict factors of the development of enterprises, thus, cost control is more and more important, the service industry is no exception for all industries. Foreign service industry, especially in economically developed countries, has entered the stage of economic development dominated by the service sector. The most representative country is the United States, in which service industry accounted for the proportion of GDP has amounted to about 80%, the employment accounted for the proportion of the total employed population is approximately four fifths, service industry become an important force to promote economic growth in the United States. Thus, it can be expected that along with the rapid development of economy in our country, the proportion of service industry in the national economy of our country will be increased year by year, and become more attention. Therefore, understand cost control of the service enterprise becomes important and meaningful. This paper intends to analyze the status and improvement process of the cost control of service enterprises, and to find a suitable method for the cost control of service enterprises in our country. Key words: Service industry; cost control；improvement process. 企业成本控制方法的改进-以服务业为例 PAGE \* MERGEFORMAT10 企业成本控制方法的改进-以服务业为例 引言 成本控制是企业发展的重要环节,直接影响到企业的利润,因此,选择适合企业的成本控制方法就至关重要。本文拟通过对服务业成本控制方法的改进历程及成本控制方法的比较的分