城镇化背景下民营制造企业的成本控制研究——基于全面成本管理的视角.doc

PAGE PAGE 33 城镇化背景下民营制造企业的成本控制研究 ——基于全面成本管理的视角 摘要：随着市场经济的不断发展，建立有效的现代成本管理系统是企业参与竞争的重要砝码，其中成本控制是最为关键的一环。而立足我国的国情，新型城镇化已被提上重要日程，对于民营制造企业既是机遇也是挑战，尤其在国家城镇化政策的影响下，土地、用工及生活成本都在进一步增加民营制造企业的成本负担。因此在目前的新形势下要想获得持续发展，企业需要加强全面成本管理，提升企业的竞争力。基于此，本文从城镇化的发展与影响切入，运用成本控制与全面成本管理的基本理论分析我国民营制造业成本控制的现状及成因，并对此进行了基于全面成本管理视角的体系构建，试图解决企业成本控制问题。 关键词：新型城镇化成本控制全面成本管理 Research on the cost control of private manufacturing enterprises in the context of Urbanization --Based on the perspective of total cost management Abstract: With the continuous development of the market economy, the establishment of an effective modern cost management system is an important part of enterprise competition, in which cost control is the most critical part. And based on the situation of our country, the new urbanization has been put on the agenda, which is both an opportunity and a challenge for private manufacturing enterprises, especially under the influence of national urban policy, land, labor and cost of living are further increased the cost burden of private manufacturing enterprises. Therefore, under the present new situation in order to obtain sustainable development, enterprises need to strengthen the total cost management and enhance the competitiveness of enterprises. Based on this, this paper starts from the development and influence of urbanization, using the basic theory of cost control, cost management and comprehensive analysis of present situation and cause of Chinas private manufacturing cost control, and this is based on a total cost management from the perspective of system construction to solve the enterprise cost control problem. Keywords: New Urbanization Cost Control Total Cost Management 第一章导论 一、 研究背景及意义 （一） 研究背景 我国自改革开发以来，经济经历了飞速发展到持续稳定增长的转变。近年来我国出现经济下行，增速放缓，买方市场这一态势越发凸显。而在这一经济的转型期下，自党的十六大首次被提及的“新型城镇化”发展也出现了结构性的转变，比如人地矛盾凸显、人口红利消失、技术工人稀缺等。在这样的背景之下，企业的成本不断攀升，利润空间不断被挤压，而利润的高低又取决于成本。因此建立一套有效的现代管理系统，最大限度地控制成本是企业转型升级持续发展的当务之急，也是实现企业最终目标——收益最大化的根本手段。 成本管理的方式经历了目标成本管理、作业成本管理、全面成本管理等，我国最早采用的是从苏联引