对降低产品成本途径问题的研究论文.doc

毕 业 论 文 论文题目：对降低产品成本途径问题的研究 学生姓名：聂佳慧 学 号：1104030455 年级专业：二〇一一级财务管理 指导老师：黄桂英 系 别：管理科学与工程系 湖南·长沙 二〇一四年三月 目 录 摘要························································1 引言························································1 1 成本的经济内涵和作用······································2 1.1 成本的经济内涵··········································2 1.2 成本的作用··············································2 2 降低成本的涵义············································3 2.1 降低成本可以提高企业经济效益，提高利润·························3 2.2 降低成本可以节约人力物力的消耗·····························4 2.3 降低成本是降低产品价格的重要条件···························4 3 影响产品成本的主要因素····································4 3.1 购、销环节的影响···············································4 3.2 外部因素的影响···········································5 4 降低成本的方法策略········································5 4.1 把钱花到恰到好处···············································5 4.2 建立科学的成本管理体系·········································6 4.3 降低物资采购成本···············································7 4.4 降低原材料成本·················································8 4.5 利用共享资源···················································8 4.6 改变销售方式，加速企业资金周转降低产品成本·····················8 4.7 加快成本管理手段的现代化·······································9 4.8 提高员工整体素质，培养全员成本意识 ·························9 5 降低产品成本的意义········································9 6 结束语····················································9 参考文献····················································11 致谢························································12 对降低产品成本途径问题的研究 作 者：聂佳慧 指导老师：黄桂英 （湖南信息学院管理科学与工程系11级财务管理，长沙） 摘要：在当今社会，企业面临的竞争日趋激烈。企业需要将成本管理置于战略管理的广泛空间，实行战略成本管理，从战略的高度对企业的产品成本进行分析，并为企业管理决策服务，帮助企业形成竞争优势，促进企业的发展。成本的经济实质决定了成本在经济管理工作中具有十分重要的作用，降低成本对企业的经营效益至关重要。提高经济效益并获得经济利润是企业生产经营的出发点和归结点，而加强企业成本管理，不断降低产品成本是提高经济效益的关键。本文只要从成本的经济内涵和作用、降低成本的涵义、降低成本的意义、影响产品成本的主要因素等五个方面简略的对降低产品成本途径进行探讨。 关键词；降低成本；途径；成本管理；企业经营 引言 近年来，随着经济全球化的到来和市场竞争的加剧，制造企业面临新的机遇和挑战，世界发达国家的制造企业不断向劳动力成本低的发展中国家转移，而中国则以丰富的物质资源和低廉的人力成本，逐渐成为世界制造业的中心。赢得了“世界工厂”的美誉，“中国制造”风靡全球。