目 录
摘要··························································(2)
1 序论··························································(3)
1.1 成本管理研究现状··········································(3)
1.1.1 国内研究现状·········································(3)
1.1.2研究目的··············································(3)
2 对成本、成本控制和成本控制管理的认识··························（4）
3 成本控制管理现存问题及产生原因································ （5)
4 成本控制管理·················································· (6)
4.1 成本控制管理方法和措施·····································(7)
4.2 成本控制管理的意义········································ (9)
5 具体事例····················································· （10）
5.1 结合环境制定成本管理战略 ······························· （11）
5.2 企业成本管理的具体措施··································· (12)
结论····························································(13)
参考文献························································(14)
摘 要
长期以来，我国经济的高速发展一直是以经济资源的大量消耗为代价，在财务上表现为成本高、盈利少，本文就从成本管理的基础理论开始，对制约我国企业实现可持续发展战略的原因进行了归纳和总结，企业在竞争激烈的市场经济条件下，要想生存或谋求发展壮大，除了技术领先、资本雄厚之外，管 理在其中起到越来越重要的作用。而成本控制是企业管理活动中永恒的主题，成本控制的直接结果是降 低成本，增加利润，从而提升企业管理水平，增强企业核心竞争力。现今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，差异不大，这时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。要是企业的成本比竞争对手具有优势，那么他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。
关键词:成本；；企业成本问题分析；企业成本控制；企业成本管理；
