降低成本,费用措施与途径的研究

本科毕业论文

降低成本，费用措施与途径的研究

降低成本，费用措施与途径的研究

内容摘要：

成本与费用的控制和降低是一个企业生存盈利的必经之路，这项工作的研究与探讨已经越来越多的被广大企业管理者所重视。各行业内企业间本来存在着激烈的竞争，在当前金融危机影响下，企业面临的市场经营环境更为复杂，企业要在激烈的竞争中获得发展，就必须采取有效措施提高自身的竞争能力，而进行成本费用控制是提高竞争力的首要选择。随着近来新一代领导提出反对铺张浪费的议题，同时勤俭节约也是我们中华民族的的传统美德，再加上我国人口众多，人均资源不足，因次在企业和生活中加强成本与费用的控制与降低也变得越来越必要。随着当今科技的发展，单靠原来企业的那些老观念来提高利润，现在看来是远远不够的，在我们实际生活中成本与费用的控制仍存在许多不足的地方。本文首先从成本与费用的区别联系入手，阐明成本与费用控制降低的内容现状，以及对成本与费用的降低途径必要性进行研究探讨，并指明此举的意义，提出相应的完善措施，目的为了更好地进行成本与费用的控制和降低。

关键词：成本费用现状降低途径

Cost reduction, cost measures and ways of study

Abstract:

Control and reduce the cost and the cost is an enterprise survival profitable way, the work of research and exploration has been more and more attention by the enterprise managers. Industries within the original there is fierce competition between enterprises, under the current financial crisis, enterprises are faced with the market more complex business environment, the enterprise should develop in fierce competition, we must take effective measures to improve their competitive power, and cost control is to improve the competitiveness of first choice. As a new generation of leaders who recently put forward the issue of oppose extravagance and waste, at the same time thrift is one of the Chinese nation's traditional virtue, coupled with China's large population, per capita resources shortage, dimensional and life to strengthen the enterprise and the cost control and cost reduction is also

becoming more and more necessary. With the development of the modern science and technology, the original enterprise alone to the old ideas to increase profits, now is not enough, the cost and cost control in our real life where there are still many deficiencies. This article first obtains from the difference between the cost and expenses to contact, to clarify the cost and cost control to reduce the content of the status quo, as well as the reduction in costs and expenses in the way the necessity to carry on the study, and pointed out the significance of the move, put forward the improvement of the corresponding measures, the purpose in order to better control and lower of cost and expenses.

Key words: cost expense the status quo reduce the way

目录

一、成本，费用的定义及降低两者的概述 (1)

（一）成本，费用的概念及区别 (1)

（二）降低企业成本费用的重要性 (1)

（三）企业成本费用控制的必要性和意义 (1)

1.成本费用降低的必要性 (1)

2.进行成本费用控制降低的意义 (2)

二、现阶段我国企业用来降低成本费用途径的现状 (2)

（一）企业成本费用控制内容僵化、手段老化 (2)

（二）企业成本费用控制缺乏市场观念 (3)

（三）企业成本费用控制侧重于宏观需要 (3)

（四）企业过分依赖现有的成本会计系统，不能满足企业实行全面成本费用控制的需要 (3)

（五）企业成本信息的严重扭曲 (3)

三、对以上的原因分析 (3)

（一）成本费用控制观念的落后，控制环境基础薄弱 (3)

（二）成本费用核算、预算管理不到位 (3)

（三）成本费用控制的执行与监督、检查、考核体制不健全，数据失真.. 4（四）企业缺乏高素质的专业成本费用核算人员 (4)

四、降低企业成本费用的有效途径 (4)

（一）建立科学的成本费用降低组织体系 (5)

（二）提高领导和员工的管理意识及技能，改革财务管理体制 (5)

（三）加强企业成本的日常管理工作防止事前成本流失 (5)

（四）加强物资采购的管理降低物资采购成本 (6)

（五）充分利用闲置共享资源 (6)

（六）盘活积压的商品 (7)

（七）加强费用管理，控制不合理支出 (7)

（八）科学技术降低成本费用的根本 (7)

参考文献： (7)