淺論企業(yè)的成本控制

論文編號(hào):KJ814  論文字?jǐn)?shù):10829,頁數(shù):21

論文題目：淺論企業(yè)的成本控制
摘 要
 
 新經(jīng)濟(jì)時(shí)代信息技術(shù)的廣泛應(yīng)用使得會(huì)計(jì)環(huán)境——成本會(huì)計(jì)理論體系構(gòu)建的起點(diǎn)發(fā)生了變化：（1）規(guī)模經(jīng)濟(jì)導(dǎo)致市場(chǎng)競(jìng)爭(zhēng)日趨激烈，造成資源配置嚴(yán)重浪費(fèi)；（2）國(guó)民收入增加引起消費(fèi)者偏好變化，由基本的生活品到消費(fèi)品、奢侈品，人們對(duì)產(chǎn)品質(zhì)量的要求日益增加；（3）新技術(shù)、新能源、新產(chǎn)品的開發(fā)日新月異，但產(chǎn)品投入應(yīng)用的過程過長(zhǎng)；（4）加入WT0后外資的涌入，使民族企業(yè)倍受考驗(yàn)。
  外部經(jīng)濟(jì)環(huán)境的變化推動(dòng)了成本會(huì)計(jì)的發(fā)展，使其呈現(xiàn)出以下新特點(diǎn)：一是借助因特網(wǎng)，電子商務(wù)簡(jiǎn)化了企業(yè)的經(jīng)營(yíng)過程，降低了采購成本，減少了庫存，縮短了生產(chǎn)周期，實(shí)現(xiàn)了實(shí)時(shí)報(bào)告。從而企業(yè)能夠更及時(shí)地了解市場(chǎng)，市場(chǎng)也能夠更好地引導(dǎo)企業(yè)生產(chǎn)，優(yōu)化資源配置，實(shí)現(xiàn)社會(huì)財(cái)富最大化。二是局域網(wǎng)把企業(yè)內(nèi)部原來彼此獨(dú)立的子信息系統(tǒng)集合起來，打破了原有業(yè)務(wù)單元之間的界限，重新組合成一個(gè)可直接為客戶服務(wù)的工作組，共享信息資源，減少相互摩擦，企業(yè)內(nèi)部信息交流暢通無阻，提高了企業(yè)整體效益。三是成本會(huì)計(jì)核算技術(shù)和管理方法不斷創(chuàng)新，會(huì)計(jì)電算化逐漸取代手工記賬，會(huì)計(jì)信息質(zhì)量有所提高。
 
 關(guān) 鍵 詞：企業(yè)；成本；控制
 
 論文類型：應(yīng)用研究
 
  
 Title: On the corporate cost control
ABSTRACT
 
 
 The new economic era of the extensive application of information technology makes the accounting environment - theory of cost accounting system, the starting point to build a change: (1) economies of scale leading to increasingly fierce market competition, resulting in a serious waste of resources; (2) increase in national income caused by the Consumer preferences change, from the basic living goods to consumer goods, luxury goods, people have an increasing demand for product quality; (3) new technologies, new energy, new product development with each passing day, but the product into the application process was too long; (4) Join WT0 after the influx of foreign capital, so that the test of national enterprises Beishou.
 Changes in the external economic environment contributed to the development of cost accounting to show the following new features: First, through the Internet, e-commerce enterprise to simplify its business processes, reduce procurement costs, reduce inventory, shorten the production cycle, achieved a real-time reporting. So companies can more timely understanding of the market, the market is also better able to guide the production, optimizing the allocation of resources, the realization of social wealth maximization. Second, within the enterprise LAN to the original sub-information systems independent of each other together, breaking the old boundaries between business units and re-combined into a direct customer service working group, sharing information resources
 To reduce the friction between smooth flow of internal information exchange to improve the overall efficiency of the enterprise. Third, cost-accounting techniques and management innovation, accounting, computerized gradually replaced manual billing, accounting, quality of information improved.

KEY WORDS: Enterprise; Cost; ntrol
TYPE OF THESIS: Application

目  錄
 
1 緒論 1
 1.1背景研究 1
 1.2研究的目的和意義 1
 1.3國(guó)內(nèi)外研究現(xiàn)狀 1
 1.3.1西方國(guó)家研究現(xiàn)狀 1
 1.3.2中國(guó)國(guó)內(nèi)研究現(xiàn)狀 2
 1.4研究的內(nèi)容和方法 2
2 成本控制相關(guān)概念 3
2.1成本控制的含義 3
 2.2成本控制的內(nèi)容 3
 2.2.1確定目標(biāo)成本 3
 2.2.2成本核算 3
 2.2.3成本控制 3
3 成本控制的基本原則和必要條件 4
3.1施行成本控制，必須遵守的基本原則 5
3.1.1經(jīng)濟(jì)原則 5
 3.1.2因地制宜原則 5
 3.1.3全員參加原則 5
3.1.4領(lǐng)導(dǎo)推動(dòng)原則 5
 3.2施行成本控制的必要條件. 5
 3.2.1領(lǐng)導(dǎo)方面 5
3.2.2職工方面 6
 3.2.3制度本身方面 6
4 進(jìn)行成本控制應(yīng)處理好幾方面的關(guān)系 7
 4.1成本控制和目標(biāo)管理 7
 4.2本控制與人際關(guān)系 7
4.3成本控制和彈性預(yù)算 7
 4.4成本控制和例外管理 7
 4.5成本控制和意見交流 8
 4.6成本控制和責(zé)任會(huì)計(jì) 8
4.7會(huì)計(jì)人員和成本控制本控制 8
5本公司的成本控制介紹 9
 5.1建立分級(jí)控制和歸口控制的責(zé)任制度 9
 5.2建立嚴(yán)格的費(fèi)用審批制度 9
 5.3加強(qiáng)和完善成本實(shí)際發(fā)生情況的餓收集 10
 5.4組織發(fā)動(dòng)職工開展各種降低成本活動(dòng) 10
結(jié)論 13
致謝 15
參考文獻(xiàn) 17