现代企业制度下的成本控制研究

摘 要

由于时代的变革导致了企业经营环境的变化，经营环境的变化推动了管理科学的发展，顺应这一发展趋势，成本控制就应运而生。

成本控制的核心是要寻求企业持之以恒的竞争优势。竞争优势是一切战略的核心，它归根结底来源于企业能够为客户创造的价值，这一价值要超过该企业创造它的成本。企业管理观念和管理技术的上述变化，对传统的成本管理产生了巨大的冲击，要求成本管理更新观念,变革技术。企业的成本费用是生产过程中活劳动或物化劳动的货币表现，是反映企业经营活动的综合指标，是挖潜提效、增收节支的潜力所在。加强成本控制、降低生产成本，是企业克服资金短缺、效益下滑的重要举措。

现代的企业面临着越来越激烈的市场竞争，企业要在市场中生存和发展，必须适应环境，有着自己的战略目标，应对市场的变化。追逐利润是企业永恒的主题，企业要想在取得竞争优势的同时获得利润，最终的落脚点都是在成本的有效控制上，所以对成本控制的研究也就势在必行。我们认为，产品成本控制改革只有在对传统成本控制做出客观公正的评价，并吸收西方先进的成本控制方法的基础上，才能正确把握其改革的方向，为我国成本控制的理论研究和改革实践提供借鉴。

本文通过对胜利油田社区成本作为案例分析了我国现代成本控制所存在的问题，并提出了今后的发展方向和对策。

关键词：成本控制，成本管理，生产成本，对策

Abstract

As the times change led to changes in business environment, changes in business environment to promote the development of management science, conform to this development, cost control is made.

Cost control is the core business to seek sustained competitive advantage. Competitive advantage is the core of all strategies, which ultimately comes from enterprises to create value for customers; this value should exceed the cost of the enterprise to create it. Business management concepts and management techniques of the above changes, the traditional cost management has a huge impact, required cost management ideas, changes in technology. The cost of business is the production process of living labor, or currencies materialized work performance reflects the business activities of the composite indicator is potential to improve the efficiency, increase revenue and reduce the potential for. Better cost control, lower production costs, is the company to overcome the shortage of funds, an important measure for efficiency decline.

Modern enterprises are facing increasingly fierce market competition, enterprises have to survive and develop in the market, must adapt to the environment, have its own strategic goals, respond to market changes. Pursuit of profit is the eternal themes; enterprises are to achieve competitive advantage in the profits, while the ultimate end result is cost-effective control, so also imperative of cost control. We believe that, cost control reforms only in the traditional cost control to make objective and fair assessment, and to absorb the advanced Western methods of cost containment on the basis of, to correctly grasp the direction of the reform cost control, cost control theory for our research and reform Qigong reference.

Based on the Shengli Oil Field as a case study and community cost control by our modern problems, and proposed future direction and development of countermeasures.

Key words: cost control, cost management, production costs, strategy

目 录

第一章 绪论......................................................... 1

1.1研究的背景 ...................................................... 1 1.2成本控制研究的目的及其意义 ........................................ 2 1.3成本控制的形成与发展 .............................................. 4

1.3.1现代成本控制的形成 ......................................... 4 1.3.2现代成本控制的发展 ......................................... 4

第二章 成本控制概述 ................................................. 7

2.1 成本控制的基本概念 ......................................................7

2.2 成本控制的内容 ..................................................................................................... 8 2.3成本控制的目标 ...................................................................................................... 8 2.4 成本控制的方法 ..................................................................................................... 9

2.4.1传统的成本控制方法 .................................................................................. 9 2.4.2作业成本控制........................................................................................... 11 2.4.4目标成本控制........................................................................................... 11 2.4.5准时生产控制........................................................................................... 12 2.4.6质量成本控制........................................................................................... 12

2.5 成本控制的基本原则 ............................................................................................ 13 2.6 成本控制方法的选择 ............................................................................................ 14 2.7 成本控制对现代企业效益影响 ............................................................................ 15

第三章 胜利油田社区成本控制现状和问题揭示.......................... 17

3.1 胜利油田社区的概况 .................................................... 17 3.2胜利油田社区发展历程 .................................................. 18 3.3胜利油田社区成本现状及成本控制问题归纳 ................................ 19

3.3.1胜利油田社区成本现状............................................................................. 19 3.3.2成本控制问题的归纳 ................................................................................ 21

3.4 胜利油田社区发展的目标和控制对策 ...................................... 23

3.4.1社区的发展方向 ....................................................................................... 23

3.4.2控制成本的对策 ....................................................................................... 23

3.5从社区看我国成本控制存在的问题 ........................................ 25

第四章 现代企业成本控制对策 ........................................ 27

4.1实现观念突破，树立成本意识 ............................................ 27 4.2降低系统成本 .......................................................... 29 4.3建立科学的成本控制体系 ................................................ 30 4.4注重信息化管理 ........................................................ 31 4.5成本控制的范围扩展 .................................................... 31 4.6实行内部控制 .......................................................... 32

第五章 结束语 ...................................................... 34

参考文献........................................................... 35