试论企业成本控制.doc

试论企业成本控制 摘要:成本是企业经济效益的综合反映，是除了利润指标外，综合程度最高，对企业生产经营活动最敏感的经济指标。原材料消耗的高低，产量的多少，质量的优劣，劳动生产率的高低，费用的增减，资金周转速度的快慢，生产规模的大小等等都直接影响到成本。 成本决策是指为了实现成本管理的预定目标，通过大量的调查预测，根据有用的信息和可靠的数据，并充分考虑客观的可能性，在进行正确的计算与判断的基础上，从各种形成成本的备选方案中选定一个最佳方案的管理活动。 进行成本决策必须研究各种方案的必要、可能与效果，用数据作为科学判断的依据。首先对数据进行收集调研，经过整理加工，去伪存真，分层归类进行系统排列，然后通过技术对比、经济评价、效果分析、总体权益、合理判断，最后作为正确决策。 企业成本决策把现代管理方法经济预测法、价值工程分析法、目标管理法、计划评审法、成本控制法、量—本—利分析法等对产品生产成本决策、质量成本决策、资金成本决策、作业成本决策和成本控制等方面进行了系统的分析和研究。 关键词：企业 会计成本 控制 Abstract: The cost is a comprehensive reflection of the economic efficiency of enterprises is in addition to the profit indicators, the highest level of integrated, enterprise production and management activities on the most sensitive economic indicators. The level of raw material consumption, the number of production, the quality, the level of labor productivity, increase or decrease in costs, the pace of cash flow, production and so the size of a direct impact on cost. Refers to the cost of decision-making in order to achieve target cost management, through a large number of survey forecast, according to useful information and reliable data, and give full consideration to the possibility of an objective, in the correct calculation and determine on the basis of the formation from a variety of the cost of options selected one of the best program management activities. Decision-making to the cost of the program must look at all necessary, may be related to the effect, using data as the basis of scientific judgments. First of all, the collection of survey data, after finishing processing,with tiered classification system, and then compared through technological, economic evaluation, results analysis, the overall rights and interests, a reasonable judge, and finally as a correct decision-making. The cost of doing business decision-making of modern management methods to economic forecasting, value engineering analysis, management by objective method, program evaluation and review technique, cost control law, the vol