河南工程学院毕业论文企业降低成本的方法与途径学生姓名张春晓系（部）会计学系专业会计指导教师河南工程学院毕业论文2011年05月11日2河南工程学院毕业论文摘要当今企业的经营环境越来越复杂，竞争也越来越激烈。要想在市场经济的浪潮中站稳脚跟，取得竞争优势，企业就必须有足够的现金流量，这就要求企业少投入，多产出。企业的各项支出既企业成本的多少将直接影响到企业财富的多少，企业作为市场竞争的竞争主体，应始终把降低成本作为企业的核心战略。因此企业应该从多方面，多角度去研究成本问题。尤其是对制造业而言，我们既要从产品的成本项目，即传统的角度来研究降低制造成本的方法，又要从现代的、战略的角度出发，研究怎样降低企业的各项经营成本。本文通过阐述企业降低成本的含义，提出企业降低成本的方法及各种途径，并且列举了雅芳公司降低库存成本的典型案例，加强了企业对成本降低的认识，从而使企业获得更好地收益。关键词：成本管理，降低成本，方法与途径，案例ABSTRACTEnterprise’senvironmentisnowgettingmoreandmorecomplex,thecompetitionisalsogettingmoreandmoreintense.Inthemarketeconomytothewavepopulationtoobtaincompetitiveadvantage,andenterprisesI河南工程学院毕业论文musthaveenoughcashflow,whichrequireslessinvestment,manyenterprises.Theexpenditureoftheenterpriseasthecostofenterprisehowwilldirectlyaffecttheenterprisehowmuchwealth,enterpriseasthemainbody,thecompetitioninthemarketcompetitionshouldalwaysreducecostasthecompany'scorestrategic.Therefore,theenterpriseshouldstudycost.Especiallyformanufacturing,weshouldnotonlyfromthecostoftheproduct,theprojecttolowermanufacturingcostsresearchmethod,fromthemodern,strategicperspective,thestudyofhowtoreducethecostofbusinessenterprise.Thispaperexplainsthemeaningofreducecost,reducecostmethodandvariousways,andliststheHLlimitedliabilitycompanytotelephonecostcontrolandreducethecostofinventoryAvoncompany,strengthenthetypicalcaseoflowercostofenterprise,therebyobtainbetterincome.Keywords:costmanagement,reducecost,methodandway,case目录前言······························································································································1II河南工程学院毕业论文一企业成本管理概述··································································································2（一）企业成本的经济内涵························································································2（二）当前我国企业成本管理现状··············································································2（二）我国企业加强成本管理的措施···········································································3二降低成本的原则····································································································4三企业降低成本的方法····························································································4（一...
