本科论文摘 要成本控制是控制企业生产和经营耗费的过程，在这个过程中，无论产生的成本是高还是低，我们都应该加以控制，要考虑支出能否降低、成本是否应该发生。企业生存的保障之一就是成本控制，它在企业管理活动中扮演很重要的角色，也体现了企业的核心竞争力，与企业的经济收益、经营成果高度挂钩。如果成本控制合理到位，就可以将产品成本降低，市场的竞争能力也会提高，更能提高企业经营管理水平，保证企业可持续发展。我国经济飞速发展，市场竞争也越来越激烈，辽宁嘉伦食品有限公司作为食品加工类企业，只有降低成本，才能在激烈的竞争中占领市场。企业利润高低与否，成本是重要的决定因素之一，通过降低产品成本来提高经济效益才能在市场竞争中更好发展。本文以成本控制的概念和构成为基础，探讨了嘉伦公司成本控制的现状及其存在的问题，从成本控制观念、企业员工的成本意识、内部控制体系、成本核算方法、原材料采购体系、生产技术水平等方面分析了原因，并提出了企业加强成本控制的合理化对策建议，指出企业应加强成本观念，采用合理的成本控制方法，制定成本控制体系，降低公司成本，提高经济效益。关键词：成本；成本控制；成本观念本科论文AbstractCost control is the process of controlling the production and operating expenses of an enterprise. In this process, no matter how big or small the cost is, we should control it. We should consider whether the expenditure can be reduced and whether the cost should be incurred.One of the guarantees for the survival of enterprises is cost control, which plays a very important role in enterprise management activities and also reflects the core competitiveness of enterprises. It is highly linked to the economic benefits and business results of enterprises.If the cost control is reasonable and in place, the product cost can be reduced, the competitiveness of the market will be improved, and the operation and management level of the enterprise can be improved to ensure the sustainable development of the enterprise.With the rapid development of China's economy and ...
