目 录
摘要·············································2
关键字···········································2
引言·············································3
企业现在的生产经营情况·························3
企业成本管理的意义·····························4
影响企业降低成本的因素 ························5
企业对成本管理意识薄弱······················5
生产费用过高································6
生产设备使用程度不足························7
成本核算制度不完善··························7
降低企业成本的途径和措施·······················7
提高企业成本效益观念························7
树立成本意识，加强成本控制...................7
减少直接材料，直接人工等生产费用············7
降低营运成本…………………………………………8
提高设备使用程度····························9
完善成本核算制度····························9
参考文献 ····································10
内 容 摘 要
企业生产经营的目的就是要提高经济效益，简单地说，就是要获得利益最大化，而获得利益最大化最重要的就是加强企业的成本管理。降低企业成本的途径就是我们要探讨的话题。企业成本是指在生产经营活动过程中，为取得一定的经营成果而发生的且需要重新获得补偿的物化劳动和生产者的必要活劳动耗费的货币表现。是决定价格的基础。在价格一定的情况下，成本的高低，决定利益的高低。
本文通过分析我国企业传统成本管理的现状，发现其存在的问题并深入分析问题造成的原因，然后结合我国企业特点和企业运行的社会经济、文化环境，提出降低我国企业成本的一些有效途径，藉此增强企业的竞争实力。
关键词：生产成本 成本效益 成本核算 成本费用
