摘要随着全球化经济结构调整，中国制造业企业也受到国际市场的冲击。制造企业只有内部研发、生产、供货与销售多方协同，与企业整体战略结合相容，调整成本管控，分析关键成本管控，使企业利润值与成本值达到良性平衡，才能在产业链内形成良性循环，增强市场竞争力，在现代化经济中与各方实现共赢。本文阐述成本管控具体理念，查阅国内外文献，分析研究现状。并结合广东超华科技股份有限公司这一制造企业的成本管控现状，重点分析我国制造企业目前成本管控现状与存在的问题，给广东超华股份有限公司提出整改意见，也结合制造企业成本管控现状提出一些建议措施，供我国制造企业参考。关键词：制造企业；成本；成本管控AbstractWiththeadjustmentoftheglobaleconomicstructure,Chinesemanufacturingenterprisesarealsosubjectedtotheimpactoftheinternationalmarket.ManufacturingenterprisesonlyinternalR&D,productionandsupplyandMarketingCooperativemulti,combinedwiththeoverallstrategyoftheenterprisetoadjustthecompatibility,costcontrol,analysisofcostcontrolkey,maketheprofitandcosttoachievethebestbalancepoint,inordertoformavirtuouscircleintheindustrialchain,increasemarketcompetitiveness,realizetheupstreamanddownstreamenterprisesandemployeeswin-win.Thispaperexpoundsthespecificconceptofcostcontrolandcontrol,consultstheliteratureathomeandabroad,andanalyzesthestatusoftheresearch.CombinedwiththepresentsituationofcostcontrolofthePolytronTechnologiesIncinGuangdongmanufacturingenterprises,focusingonanalysisofChina'smanufacturingenterprisescostcontrolatpresentthecurrentsituationandproblems,totheLimitedbyShareLtdinGuangdongrectification,combinedwiththestatusofmanufacturingenterprisecostcontrolandputsforwardsomesuggestionsandmeasures,forthereferenceofChina'smanufacturingenterprises.Keywords:Manufacturingenterprise;cost;costcontrol目录第1章绪论...................................................................................................................71.1研究背景与现状...............................................................................................71.1.1研究背景.................................................................................................71.1.2研究现状.................................................................................................81.2研究内容与意义...............................................................................................91.2.1研究内容.................................................................................................91.2.2研究意义.................................................................................................91.3研究方法.........................................................................................................10第2章相关理论.........................................................................................................112.1成本管控的概念.............................................................................................112.1.1成本管控的概念...................................................................................112.1.2成本管控的特点...................................................................................112.2成本管控的原则.............................................................................................132.2.1成本效益原则.......................................................................................132.2.2因地制宜原则................................................................
