摘 要成本控制是企业管理活动中是一个不可忽视的环节，同时也是必不可少的环节。随着我国经济的不断发展，经济活动开始越来越复杂化，经济行为日趋国际化。在此情况下，成本控制更显重要。企业成本控制成为企业内部控制体系的重要组成部分，只有做好成本控制，才能确保企业内部持续有效运营。当前，华强制衣在生产成本控制上存在成本管理和核算不完善、物料采购成本偏高、生产人员成本逐年上升、生产设备维护保养成本过高等问题。其主要原因是因为、生产成本控制制度不完善、采购成本管理没有制定策略、生产人员成本控制不当、机器保养和维修费未计入生产成本。因此，为了促进华强制衣的生产成本控制，建议华强制衣应确定成本控制目标并贯穿于整个生产环节，完善生产成本控制制度，制定物料采购策略控制采购成本，完善人力资源管理机制，生产设备管理费用计入生产成本。关键词：生产成本 成本控制 内部控制 目标成本控制Abstract Cost control is an important and indispensable part of enterprise management. With the continuous development of China's economy, economic activities have become more and more complicated, and economic behaviors have become increasingly international. In this case, cost control is more important. Enterprise cost control has become an important part of the enterprise internal control system. Only by doing a good job in cost control can we ensure the sustainable and effective operation of the enterprise. At present, huaqiang garment manufacturing company has several major problems in cost control, such as cost management and accounting. The cost of purchasing materials is extremely high, the cost of production personnel is also rising, and the maintenance cost of production equipment is not low. The main reasons are that the production cost control system is not perfect, the procurement cost management has not formulated a strategy, the production personnel cost control is improper, the machine maintenance and maintenance costs are not included in ...
