摘 要近年来，随着我国经济水平的提高，人们更加重视自身的健康和美观。牙齿是人们自信地绽放笑容的关键。中国义齿加工厂占世界 60%到 70%。随着越来越多的数据和行业竞争力，越来越多的义齿加工厂面临着利润大幅下降和工厂倒闭。加大监督力度，降低产品成本，提高利润，提高产品价值和市场竞争力。同时也可以降低企业在市场上面临的淘汰率。因此，企业的成本管理问题尤其重要。本文以 A 义齿制作有限公司为例，从公司成本管理的内容及重要性出发，以成本预算、成本核算、成本控制、成本考核四个角度出发，分析 A 义齿制作有限公司的成本管理现状，揭示该公司内部成本管理存在的问题，其中包括成本预算不准确，成本核算不严谨，成本控制制度不严格，成本考核制度不完善等问题。再对这些一致的实际情况进行合理的建议，例如建立健全成本预算制度、创新成本核算方法，完善成本控制体系，建立成本考核后的奖惩制度等科学性建议。希望本篇论文可以助力更多的中小企业经济效益的长期稳定发展。关键词：成本管理； 市场竞争力； 成本控制AbstractIn recent years, with the improvement of China's economic level, people pay more attention to their health and beauty. Teeth are the key to a confident smile. China's denture factories account for 60% to 70% of the world's denture factories. With more and more data and industry competitiveness, more and more denture processing plants are facing a sharp decline in profits and plant closures. Strengthen supervision, reduce product cost, improve profit, improve product value and market competitiveness. At the same time, it can also reduce the elimination rate of enterprises in the market. Therefore, the cost management of enterprises is particularly important.Taking Shenyang Haoyue denture making Co., Ltd. as an example, this paper analyzes the current situation of cost management of Shenyang Haoyue denture making Co., Ltd. from the content and importance of cost management, cost budget, cost accounting, cost control and cost assessment, and reveals the exi...
