企业成本控制与分析.docVIP

企业成本控制与分析 摘? 要 成本控制对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，制约我国企业实现可持续发展战略的原因进行了归纳主要有：成本管理观念落后、成本管理方法陈旧、价值管理与使用价值管理的结合较差、不良利益动机驱动、分工过细导致分工成本过高、人力资源浪费严重等。这充分说明我国企业现有的成本管理系统已不能满足企业市场竞争的需要，必须充分重视成本管理提高全员成本管理意识；将理论探讨与实践需求相结合；突破传统思维模式，在战略层面综合考虑成本管理问题；采用作业成本法等现代化的成本管理手段；根据企业自身特点确定成本管理战略；树立系统的成本控制意识，强化成本控制；充分发挥计算机技术在企业成本管理中的作用；建立成本管理保障措施等。 【关键词】成本?? 成本管理??? 作业成本?? 成本控制?? 成本信息 Abstract The rapid development of cost control of Chinas economy has been based on economic , Chinas rapid economic development has been to a large number of consumption of economic resources, in the financial performance for the high cost, low profitability, the enterprises of our country to realize the sustainable development strategy were summarized mainly has: behind the concept of cost management, cost old management method, and use value, value management combined with poor management of the bad benefits motive, meticulous division of labor division of labor costs are too high, resulting in serious waste of human resources. This fully shows that the current cost management system of our country has been unable to meet the enterprise market competition, we must pay full attention to cost management to improve staff awareness of cost management; combining the theory with practical needs; break through the traditional thinking mode, considering that the strategic level comprehensive test; cost management by means of activity-based costing.; according to their own characteristics to determine the cost management strategy; to establish awareness of cost control systems, and strengthen cost control; give full play to the role of computer technology in the enterprise cost management; establish cost management safeguard measures. Keywords: Cost management activity-based cost control cost information 目 录 一、成本管理的基本理论 4 （一）成本管理的对象 4 （二）成本管理的目标 4 （三）成本管理环节 5 （四）成本管理的功能 5 二、我国企业成本管理的现实分析 5 （一）成本管理的理论研究滞后 6 （二）成本管理观念落后 6 （三）成本管理方法陈旧 6 （四）企业内部成本管理主体的确立失误 7 （五）不良利益动机驱动导致成本信息失真 7 （六）分工过细，人力资源浪费严重