浅论企业的成本控制

文档编号:KJ814  文档字数:10829,页数:21

文档题目：浅论企业的成本控制
摘 要
 
 新经济时代信息技术的广泛应用使得会计环境——成本会计理论体系构建的起点发生了变化：（1）规模经济导致市场竞争日趋激烈，造成资源配置严重浪费；（2）国民收入增加引起消费者偏好变化，由基本的生活品到消费品、奢侈品，人们对产品质量的要求日益增加；（3）新技术、新能源、新产品的开发日新月异，但产品投入应用的过程过长；（4）加入WT0后外资的涌入，使民族企业倍受考验。
  外部经济环境的变化推动了成本会计的发展，使其呈现出以下新特点：一是借助因特网，电子商务简化了企业的经营过程，降低了采购成本，减少了库存，缩短了生产周期，实现了实时报告。从而企业能够更及时地了解市场，市场也能够更好地引导企业生产，优化资源配置，实现社会财富最大化。二是局域网把企业内部原来彼此独立的子信息系统集合起来，打破了原有业务单元之间的界限，重新组合成一个可直接为客户服务的工作组，共享信息资源，减少相互摩擦，企业内部信息交流畅通无阻，提高了企业整体效益。三是成本会计核算技术和管理方法不断创新，会计电算化逐渐取代手工记账，会计信息质量有所提高。
 
 关 键 词：企业；成本；控制
 
 文档类型：应用研究
 
  
 Title: On the corporate cost control
ABSTRACT
 
 
 The new economic era of the extensive application of information technology makes the accounting environment - theory of cost accounting system, the starting point to build a change: (1) economies of scale leading to increasingly fierce market competition, resulting in a serious waste of resources; (2) increase in national income caused by the Consumer preferences change, from the basic living goods to consumer goods, luxury goods, people have an increasing demand for product quality; (3) new technologies, new energy, new product development with each passing day, but the product into the application process was too long; (4) Join WT0 after the influx of foreign capital, so that the test of national enterprises Beishou.
 Changes in the external economic environment contributed to the development of cost accounting to show the following new features: First, through the Internet, e-commerce enterprise to simplify its business processes, reduce procurement costs, reduce inventory, shorten the production cycle, achieved a real-time reporting. So companies can more timely understanding of the market, the market is also better able to guide the production, optimizing the allocation of resources, the realization of social wealth maximization. Second, within the enterprise LAN to the original sub-information systems independent of each other together, breaking the old boundaries between business units and re-combined into a direct customer service working group, sharing information resources
 To reduce the friction between smooth flow of internal information exchange to improve the overall efficiency of the enterprise. Third, cost-accounting techniques and management innovation, accounting, computerized gradually replaced manual billing, accounting, quality of information improved.

KEY WORDS: Enterprise; Cost; ntrol
TYPE OF THESIS: Application

目  录
 
1 绪论 1
 1.1背景研究 1
 1.2研究的目的和意义 1
 1.3国内外研究现状 1
 1.3.1西方国家研究现状 1
 1.3.2中国国内研究现状 2
 1.4研究的内容和方法 2
2 成本控制相关概念 3
2.1成本控制的含义 3
 2.2成本控制的内容 3
 2.2.1确定目标成本 3
 2.2.2成本核算 3
 2.2.3成本控制 3
3 成本控制的基本原则和必要条件 4
3.1施行成本控制，必须遵守的基本原则 5
3.1.1经济原则 5
 3.1.2因地制宜原则 5
 3.1.3全员参加原则 5
3.1.4领导推动原则 5
 3.2施行成本控制的必要条件. 5
 3.2.1领导方面 5
3.2.2职工方面 6
 3.2.3制度本身方面 6
4 进行成本控制应处理好几方面的关系 7
 4.1成本控制和目标管理 7
 4.2本控制与人际关系 7
4.3成本控制和弹性预算 7
 4.4成本控制和例外管理 7
 4.5成本控制和意见交流 8
 4.6成本控制和责任会计 8
4.7会计人员和成本控制本控制 8
5本公司的成本控制介绍 9
 5.1建立分级控制和归口控制的责任制度 9
 5.2建立严格的费用审批制度 9
 5.3加强和完善成本实际发生情况的饿收集 10
 5.4组织发动职工开展各种降低成本活动 10
结论 13
致谢 15
参考文献 17

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