企业成本分析与控制研究——以联想公司为例.doc

毕业设计（论文） 企业成本分析与控制研究——以联想为例 函 授 站： 专 业： 会计学 姓 名： 学 号： 指导教师： 北京交通大学远程与继续教育学院 2016年5月 中文摘要 在商品经济高度发展的今天，企业之间面临愈来愈激烈的竞争，在提高生产效率的同时，如何降低企业成本，成为提高企业竞争力的关键。因此，越来越多的企业开始重视成本控制。长期以来，我国经济的高速发展一直是以经济资源的大量消耗为代价，在财务上表现为成本高、盈利少，制约了我国企业实现可持续发展。本文在此背景下，揭示了我国企业在成本控制方面存在的问题：成本控制观念落后、成本控制基础工作差。本文将针对这些问题提出相应的对策，以联想为例分析企业如何控制成本，从而提高经济管理水平和经济效益。成本控制是企业成本管理的核心，企业只有不断加强成本控制，才能提高其市场竞争能力和获利水平。 关键词：成本分析，成本控制，经济。 ABSTRACT Title: ?Enterprise cost analysis and control research: a case study of Lenovo ABSTRACT: In todays highly developed commodity economy, enterprises are facing increasingly fierce competition, in order to improve production efficiency at the same time, how to reduce the cost of enterprises, and become the key to improve the competitiveness of enterprises. As a result, more and more enterprises begin to pay attention to cost control. For a long time, Chinas rapid economic development has been the cost of a large number of economic resources consumption, in the financial performance for the high cost, low profit, restricting the sustainable development of Chinas enterprises. Under this background, this paper reveals the problems existing in the cost control of the enterprises in our country. This article will put forward the corresponding countermeasures for these problems, taking the association as an example to analyze how the enterprises control the cost, so as to improve the level of economic management and economic benefits. Cost control is the core of enterprise cost management, the enterprise can improve its market competition ability and profit level, only by constantly strengthening cost control. KEYWORDS：Cost analysis, cost control, economy 目录 中文摘要 i ABSTRACT ii 1 绪论 1 1.1 选题背景 1 1.2 选题的目的与意义 1 1.3 国内外研究现状 2 1.3.1 国内研究现状 2 1.3.2 国外研究现状 4 1.3.3 小结 5 1.4 研究内容 5 1.5 研究思路与论文结构 5 2 8 2.1 8 2.1.1 9 3 10 3.1 10 3.1.1 10 4 11 4.1 11 4.1.