目 录
一．内 容 摘 要······················································1
二．企业集团成本管理基本概念·········································2
（一）企业集团成本管理的具体含义··········································2
（二）企业集团成本管理的具体内容··········································2
企业对成本的控制以及相关计划········································3
三．企业集团成本管理的作用···················································3
（一）提高企业的生产效率和劳动效率········································3
增强企业的“硬实力”和“软实力” ·····························4
四．企业集团成本管理的构成与其合理化体系·····································4
（一）基本管理机制的确定···················································4
（二）企业集团经营范围及领域的建立·········································5
成本管理体系建立的目的··············································6
五．企业集团成本管理会出现的问题·············································7
（一）成本管理制度不健全··················································7
（二）企业领导及员工对成本管理体系认知度不够······························8
（三）企业高层人员对成本控制不能从自身着手·································8
六．解决企业集团成本管理过程中出现问题的方法····························9
（一）建立健全企业成本管理制度···············································9
（二）建立主人翁意识·························································9
（三）从高层领导出发建立有规则有执行力的企业集团成本管理制度·················9
七．结语······································································9
八．参考文献··································································10
九．致谢语····································································10
内容摘要
企业要在激烈的市场竞争中获得持久的竞争优势，不外乎采取三种战略：成本领先战略、标新立异战略和目标集聚战略。其中，成本领先战略是最基本的竞争战略。应该说，企业联合起来，走集团化发展道路，为实施成本领先战略创造了有利条件。但是，企业组织联合生产也会因寻找协作厂家困难，价格、质量、交货期等条件难以谈妥，或是协作厂家中途变卦等原因使得交易费用很高。为了既要取得专业化生产的利益，又节省交易费用，企业就必须采取一种新的组织形式，这就是组织企业集团。
在现代企业集团成本管理中，成本控制必须首先是全过程的控制，不应仅是控制产品的生产成本，而应控制的是产品寿命周期成本的全部内容。实践证明，只有当产品的寿命周期成本得到有效控制，成本才会显著降低；而从全社会角度来看，只有如此才能真正达到节约社会资源的目的。企业集团成本控制要坚持完善事前成本管理，开展科学的经营决策，要考虑企业集团成本管理的特殊性和发挥集团公司在其中的主导作用。
关键字：成本管理 市场 主导形式
