会计专业毕业设计论文1.doc

毕业设计(论文)
题目:浅谈企业的成本控制
英文题目:investigating the virtual cost control of constructional enterprise's project


学生姓名: 赵野
专业:会计电算化
班级:076063
指导教师:陈燕萍
二零一零年五月一日

摘要
现今的市场更多的是买方市场,每一个细分市场都有众多企业在竞争,而生产的往往是同质产品,差异不大,这时就要看哪家企业具有成本领先优势,提供的服务是否优质,品牌的美誉度如何,其中成本控制是最基本的也是最关键的因素。企业采用一定的措施方案来降低成本,是同利润的增加密切相关的,降低成本则意味着利润的增加。虽然降低成本能引起利润的增加,但两者并不是同比例增加的,一般情况下,成本降低的幅度,要比利润增加的幅度要大,即成本降低10%,利润可能增加20%,甚至更多。有人认为增加销售量是增加利润的主要途径,但它却需要付出一定的代价。但降低成本却不需要花钱或花很少的钱。所以,对于企业的管理者来说,应将增加企业经济效益的重点,放在降低成本的环节上。在当今社会,控制成本可谓好处多多:控制产品成本可以提高企业的经济效益,增加利润;控制产品成本可以节约人力物力的消耗;控制产品成本是降低产品价格的重要条件。
关键词成本控制:利润:经济效益。


Abstrat
The today's market is more of a buyer's market, each segment has numerous enterprise petition, and production is often not homogeneous products, the differences, which depends on the cost of enterprises with lead, provide high quality service, whether the reputation of the brand, which cost control is the most basic is the key factor. Enterprise by some measures to reduce cost, is the solution with the increase of the profit is closely related to reduce cost, increase profits means. Although reduce costs can cause increased profits, but not increase with the proportion between the general situation, and lower cost of the amplitude, than to increase profit, which costs by 10%, 20%, profits may be even more. Somebody thinks to increase sales to increase profit is the main approach, but it has to pay a price. But cost does not need to spend or spend less money. So, for enterprise's management, should will increase economic efficiency of enterprises to reduce the cost, and put emphasis on the link. In today's society, it has many advantages: control of cost control product cost can increase the economic efficiency of enterprises and increase profits, Control of cost of products can save manpower resources consumption, Control product cost is the important condition of lower prices.
Keywords,
Cost control, profits and economic benefit
目录
绪论 1
一、成本控制的概念研究 3
二、企业成本控制的现状 5