【毕业论文设计】-我国企业成本控制存在问题及其对策研究.doc

毕业论文 我国企业成本控制存在问题及其对策研究 Our country enterprise cost control problems and countermeasures 摘要成本控制，是根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，在生产耗费发生以前和成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的。成本控制的过程是运用系统工程的原理对企业在生产经营过程中发生的各种耗费进行计算、调节和监督的过程，同时也是一个发现薄弱环节，挖掘内部潜力，寻找一切可能降低成本途径的过程。科学地组织实施成本控制，可以促进企业改善，转变经营机制，全面提高企业素质，使企业在市场竞争的环境下生存、发展和壮大。 Our country enterprise cost control problems and countermeasures Author： Tutor：Abstract Cost control, is the enterprise according to the certain period of cost management goals established beforehand, the cost control subjects within the production cost, happened before and cost control process, the influence of various factors and conditions of cost of a series of measures to prevent and adjustment, to ensure the realization of the management cost management goals. The process of cost control system is used for enterprises in the engineering principle in the process of production and operation of various cost calculation, and regulate and supervise the process, is also a weak link, mining, looking for all internal potential can reduce cost approach process. To organize the implementation of cost control, can promote the enterprises to improve management, change management mechanism, improve quality of enterprise, enterprise in market competition environment of survival, development and prosperity. Therefore, good cost control of modern enterprise is imminent. From the basic theory of cost control, has started to readers about the cost control of the contents, principle and main problems, and solutions, lead readers to understand the essence of cost control. Key Words: Small and Medium-sized Electric Machines, Five Forces Model, Industrial Cluster目 录 1 绪 论 1 1.1 研究背景及目的 1 1.2 国内外研究现状 1 1.3 研究思路及方法 2 1.4 研究内容 2 2 成本控制的基本理论 3 2.1 成本与控制的概念 3 2.1.1 成本的概念 3 2.1.2 控制及其要素 4 2.2 成本控制的原则 4 2.2.1 全面成本管理原则 4 2.2.2 因地制宜原则 4 2.2.3 例外管理原则 5 2.2.4 目标管理的原则 5 2.2.5 整体性原则 6 2