目 录
一、写作目的························································3
二、相关研究成果及现状··············································3
（一）战略成本管理理论··············································3
（二）标准成本理论··················································3
（三）作业成本管理··················································3
（四）成本动因理论··················································4
（五）我国成本控制的研究发展········································4
三、研究方法························································4
四、预期结果和意义··················································5
五、成本控制的基本原理··············································5
（一）成本控制的内涵·················································5
（二）成本控制的基础工作············································5
1、定额制定···················································6
2、标准化工作·················································6
3、制度建设···················································6
（三）成本控制的内容·················································6
1、按成本形成过程划分·········································6
2、按成本费用的构成划分·······································7
（四）成本控制的目标················································8
1、成本动因不只限于产品数量···································8
2、成本的含义变得更为宽泛······································8
3、成本节省到成本避免·········································8
4、时间作为一个重要的竞争因素·································8
（五）成本控制的基本原则············································9
1、全面介入的原················································9
2、例外管理的原则··············································9
3、经济效益的原则·············································9
（六）成本控制的基本程序和方法······································9
1、制订成本标准···············································9
2、监督成本的形成············································10
3、及时纠正偏差··············································11
六、案例的简单分析··················································11
（一）企业简介·····················································11
（二）企业成本构成及控制方法·······································11
（三）公司成本控制存在的问题分析···································13
（四）对公司成本控制的一些改善建议·································14
内容摘要
成本控制是企业管理活动中永恒的话题，成本控制的直接结果是降低成本，增加利润，从而增强企业核心竞争力。先进的市场更多的是买方市场，每一个细分市场都有众多企业在竞争，而生产的往往是同质产品，这就要看哪家企业具有成本领先优势，提供的服务是否优质，品牌的美誉度如何，其中成本控制是最基本的也是最关键的因素。企业的成本比竞争对手具有优势，那么就可以运用低价竞争手段，扩大市场占有率，进而增加生产量，获得规模效应，占领市场。企业只有不断加强成本控制，才能提高企业的市场竞争能力和获利水平。因此，加强企业成本控制研究，对于提高核心竞争力具有重要意义。
