我国产品制造成本控制存在的问题及对策.docVIP

我国产品制造成本控制存在的问题及对策 【摘要】 在企业进行激烈的市场竞争时，企业的成本优势十分重要。我们说，产品的制造成本控制是企业进行现代化管理的关键环节。作为企业，它们要转变经营机制，改进企业的经营管理，首先需要做的工作就是在制造成本方面加强控制。只有企业把制造成本控制的得当，才能更好的提高企业的效益，以至企业在激烈的竞争中具有优势。产品成本的多少与企业的生存以及发展密切相关。降低成本一直是企业努力追求的目标。进行制造成本控制，是有效降低我国企业产品成本的关键环节。企业科学地进行产品制造成本控制，能够促进企业内部加强经济核算，不断地改善经营管理，进而提高经济效益，从而使企业在激烈的市场竞争中不断的发展和壮大。当然，我国企业的产品在制造成本控制方面做得不是很好，这里面存在很多的问题。因此，本文主要研究产品制造成本控制中存在的各种问题，在此基础上，提出各种解决对策，希望能够引起相关人员的思考和注意。 【关键字】 制造成本 控制 问题 对策 [Abstract] With?the fierce market competition in the enterprise, enterprise cost advantage is pretty important. We say, product manufacturing cost control is a key part of corporate management. As?business, they should change their operating mechanisms, improve the enterprises operation and management,?first they need to strengthen control in manufacturing costs. Only enterprise control manufacturing costs properly, they can improve the efficiency of enterprises, so that enterprises?have some advantages in the fierce competition. Product costs are closely linked to the survival and development of enterprises. Reduce the cost has been the target of enterprise. The control of manufacturing cost is the key link in effectively reducing the cost of enterprise products in China. Enterprises scenically?control the?product manufacturing cost,?promoting internal to strengthen economic accounts, constantly improving operations and management, and thus improve economic efficiency, so that enterprises competition continues to develop and grow in the fierce market. Of course, product manufacturing cost control of enterprises in China is not very well done; there are a lot of problems. Therefore, this paper mainly research product manufacturing cost control in a variety of problems, on this basis, propose some solutions, thinking and hoping to capture peoples attention. [Key words] manufacturing cost control problems solutions 目 录 引言 1 一．产品制造成本控制概述 1 （一）制造成本及成本控制的涵义 1 1．制造成本的涵义 1 2．成本控制的涵义 2 （二）制造成本控制的内容 2 1．制造成本事前控制 2 2．制造成本事中控制 2 3．制造成本事后控制 2 （三）制