试论成本控制与提高经济效益的关系

试论成本控制与提高经济效益的关系

——企业集团成本管理的对策

内容摘要

在企业发展战略中，成本控制处于极其重要的地位。成本是一项综合性的经济指标，它反映了管理上的业绩。通过预测、决策、计划、控制、核算等来促使企业提高产品质量，降低成本。成本会计的产生、发展正是基于对经济效益的关注。如果同类产品的性能、质量相差无几，决定产品在市场竞争的主要因素则是价格，而决定产品价格高低的主要因素则是成本，因为只有降低了成本，才有可能降低产品的价格。成本的管理可以为提高经济效益服务，企业经济效益的高低是考核其工作业绩的主要尺度之一，而经济效益的主要制约因素在于成本费用。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。

关键词：成本控制资源成本管理体系成本意识

ABSTRACT

In the enterprise developmental strategy, the cost control is at the extremely important position. The cost is a comprehensive economic indicator, it had reflected

manages achievement. Through the forecast, the decision-making, the plan, the control, the calculation and so on urge the enterprise to improve the product quality, reduces the cost. Cost accounting's production, the development are precisely based on to the economic efficiency attention. If the similar product performance, the quality are almost the same, decides the product in the market competition primary factor then is a price, but decides the product price height the primary factor then is a cost, because only then reduced the cost, only then has the possibility to reduce the product the price. The cost management may for enhance the economic efficiency to serve, the enterprise economic efficiency height inspects one of its work achievement main criteria, but the economic efficiency main restriction factor lies in the cost expense. In the modern enterprise group cost management, the cost control must first be the entire process control, should not only be controls the product the production cost, but should control is the product life cycle cost complete content. The practice proved, only then when the product life cycle cost is under the active control, the cost only then can remarkably reduce; But looked from the entire social angle, only then so can achieve truly saves the social resources the goal. The enterprise group cost control needs to persist consummated in anticipation the cost management, the development science management decision-making, had to consider the enterprise group cost management the particularity and the display group company in the among leading role.

Key words：cost control resource the cost management system cost consciousness

目录

一、简述成本控制的含义以及工作步骤．．．．．．．．．．．．．．．．．．．．．．1

㈠成本控制的含义．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 ㈡成本控制工作的步骤及内容．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 二、企业集团成本管理体系．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2

㈠建立企业集团成本管理体系的目的．．．．．．．．．．．．．．．．．．．．．．．3 ㈡企业集团成本管理机制的确立．．．．．．．．．．．．．．．．．．．．．．．．．．．3 ㈢企业集团的成本企画．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5 ㈣确立“大成本”观．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．6 三、综述．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．7

㈠提高全员成本意识和成本管理素质．．．．．．．．．．．．．．．．．．．．．．．7㈡成本管理手段现代化．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．7主要参考文献．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．8