目 录
一、企业成本的内涵和控制的主要内容······························2
（一）、成本的内涵················································2
（二）、企业成本控制的主要内容·····································2
二、企业降低成本的意义···········································2
（一）、企业降低成本对企业本身的意义·······························3
（二）、企业降低成本对社会的意义···································3
（三）、企业降低成本的个人的意义···································4
三、企业在成本管理中存在的主要问题·····························4
四、降低企业成本的主要途径与措施································6
(一)、销售费用成本控制·····································6 （二）、管理费用成本控制···········································8
（三）、财务费用成本控制··········································10
（四）、制造费用成本控制··········································12
（五）、采购、运输成本控制·········································14
（六）、其他方面··················································15
1、引入企业战略成本思想·······································15
2、提高企业全员的成本管理意识·································15
3、提高产品质量，减少产品的无形损失····························15
4、打造产品特色、不断创新······································15
5、充分发挥企业财务人员在企业成本控制中的作用·················15
五、总结···························································16
六、参考文献······················································17
内 容 摘 要
在市场经济不断发展的今天，企业面临的竞争压力越来越大。企业成本在管理中也存在着人为和非人为因素的问题，而这些问题是造成企业成本居高不下的根本原因。在面临这种环境下，企业要生存、发展壮大以及追求利润的最大化，就必须花大工夫，寻求可行出路，而成本的降低是增加企业利润的有效途径，降低成本已成为企业首先要解决的重大问题。
一个企业要想在竞争激烈的市场中站稳脚跟，就必须适应市场经济的要求，让企业低投入、高产出。企业作为市场的竞争主体，应始终把降低成本作为企业要解决的首要问题，不管企业工作重点如何转移，降低成本的工作都不能放松，必须强化企业成本意识，增强企业的竞争能力，提高经济效益，采取有效措施降低企业成本，从而实现企业利润的最大化。
本文从企业成本内涵、成本涉及的主要方面以及目前企业在降低成本中存在的主要问题入手，侧重论述在销售、管理、财务、制造、采购等费用以及其他方面成本控制的主要途径与措施。且本文仅对降低企业成本、途径与措施谈一点个人看法。
【关键词】：企业成本、管理问题、成本控制、有效途径
