[本科毕业论文]企业成本控制问题研究2.doc

企业成本控制问题研究 摘 要 目前，企业是国民经济中重要的经济力量，在我国社会主义市场经济发展中发挥着重要的作用。企业产品成本的高低，不仅影响到国民经济的发展，而且直接影响到企业自身发展和企业职工群众的切身利益。在国民经济进一步发展过程当中，企业成本控制已日益引起人们的重视和关注。随着社会主义市场经济和现代企业制度的逐步建立和完善，特别是中国加入WTO后，竞争越来越激烈，因循守旧、固步自封必将被淘汰。面对市场经济的新形势，深化成本管理改革日益成为一个突出而又迫切的问题。优胜劣汰是竞争的基本法则，企业要生存、求发展，就必须苦练内功，采取各种措施降低成本，强化以低于竞争对手的成本进行生产经营，才能在竞争中立于不败之地。 本文通过对我国目前企业成本管现状角度来分析，从而提出了强化企业成本控制的建议。 关键词：企业，成本控制，现状，建议 Research on cost control Author: Xia Xu Ying Tutor: Li Jing Abstract At present, the enterprise is the national economy important economic force, in the development of our country socialist market economy plays an important role in. The level of product cost, not only affect the development of the national economy, but also directly affect the development of the enterprise itself and the vital interests of the masses of workers in enterprises. In the process of further development of the national economy, the enterprise cost control has increasingly attracted peoples attention and concern. With the development of socialist market economy and modern enterprise system has gradually established and perfected, especially after Chinas accession to WTO, more and more intense competition, follow the beaten track, what will be eliminated. Face the new situation of market economy. Deepen the reform of cost management has become an outstanding and urgent problem. Survival of the fittest is the basic rule of the competition, the enterprise wants to survive and develop, must practice hard exercise to benefit the internal organs, take various measures to reduce the cost, aggrandizement cost less than its competitors to undertake manufacturing management, ability is in competition remain invincible. Based on Chinas current corporate cost management present situation analysis, and put forward the suggestions to strengthen enterprise cost control. Key words: enterprise, cost control, current situation, suggestions 目录 1 绪论 1 2 企业成本控制概述 2 2.1成本控制的内容 2 2.2成本核算的方法 2 3 成本控制对我国企业经营的影响分析 4 3.1 企业成本控制有利于企业进一步降低产业成本、实现企业利润最大