企业成本控制存在的问题及解决对策学生：学号：专业：班级：指导教师：二O一二年四月I摘要保持低成本优势是企业获取最大利润和取得竞争优势的根本前提和关键因素，现代企业竞争就是看谁的企业成本最低。只有低成本企业才能在市场竞争中利于不败之地，只有低耗、才能创造较高的经济效益。本文首先论述了企业成本控制的概念，企业成本控制的原则及意义。其次从成本控制的意识薄弱，成本控制理论和内容僵化、手段老化，缺乏健全的成本控制制度体系，成本信息严重扭曲等方面，对企业成本控制中存在的问题进行了分析探讨。最后，基于树立新的成本控制概念，健全成本控制制度体系，加快成本管理手段的现代化等内容，浅析了企业成本控制的对策。关键词：成本管理；成本控制；市场经济IIAbstractKeepalowcostadvantageistheenterprisetomakethemostmoneyandhavecompetitiveadvantagesofthefundamentalpremiseandkeyfactors,themodernenterprisecompetitiontoseewhoisthelowestcostofenterprise.Onlylowcostenterprisecaninmarketcompetitiontoaninvincibleposition,onlylowconsumption,tocreatebettereconomicbenefits.Thispaperfirstdiscussestheenterprisecostcontrolconcept,theenterprisecostcontrolprincipleandsignificance.Secondfromthecostcontrolofconsciousnessweak,costcontroltheoryandcontentrigid,meansaging,thelackofasoundcostcontrolsystem,aseriousdistortionofcostinformationofenterprisecostcontrolanalysestheproblemswhichexistinthediscussion.Finally,basedonsettingnewcostcontrolconcept,perfectthecostcontrolsystem,speedupthecostmanagementofthemodernizationofthecontentsuchasthemeans,theauthoroftheenterprisecostcontrolcountermeasures.Keywords：Costmanagement；Costcontrol；MarketeconomyIII目录摘要....................................................................IAbstract..................................................................II绪论....................................................................11企业成本控制概述......................................................21.1企业成本控制的概念...............................................21.2成本控制的原则...................................................21.3企业成本控制的意义...............................................31.3.1是企业生存发展的基础........................................31.3.2有利于提高企业的经营管理水平................................31.3.3降低成本有利于实现企业价值最大化............................32企业成本控制中存在的问题..............................................42.1成本控制的意识薄弱...............................................52.1.1领导者成本控制意识淡薄......................................52.1.2成本管理人员成本控制意识淡薄................................52.2企业成本控制理论和手段老化.......................................52.2.1企业成本控制理论和内容僵化..................................52.2.2企业成本控制手段老化........................................62.3成本信息严失真...................................................62.3.1成本信息扭曲................................................62.3.2核算方法不当................................................63企业成本控制的对策....................................................83.1提高成本控制的意识...............................................73.1.1提高领导者的意识............................................73.1.2提高成本管理人员的意识......................................73.2完善成本控制理论及手段老化问题...................................73.2.1完善发展成本控制理论........................................83.2.2加快成本管理手段的现代化....
