企业降低成本方法途径.doc.deflate.doc

..页眉.. 页脚.. 河南工程学院毕业论文企业降低成本的方法与途径学生姓名张春晓系(部) 会计学系专业会计指导教师 2011 年05月 11日..页眉.. 页脚.. 摘要当今企业的经营环境越来越复杂,竞争也越来越激烈。要想在市场经济的浪潮中站稳脚跟,取得竞争优势,企业就必须有足够的现金流量,这就要求企业少投入,多产出。企业的各项支出既企业成本的多少将直接影响到企业财富的多少,企业作为市场竞争的竞争主体, 应始终把降低成本作为企业的核心战略。因此企业应该从多方面,多角度去研究成本问题。尤其是对制造业而言,我们既要从产品的成本项目,即传统的角度来研究降低制造成本的方法,又要从现代的、战略的角度出发,研究怎样降低企业的各项经营成本。本文通过阐述企业降低成本的含义,提出企业降低成本的方法及各种途径,并且列举了雅芳公司降低库存成本的典型案例,加强了企业对成本降低的认识,从而使企业获得更好地收益。关键词: 成本管理,降低成本,方法与途径,案例..页眉.. 页脚.. ABSTRACT Enterprise ’s environment is now getting more and plex, petition is also getting more and more intense. In the market economy to the wave population to petitive advantage, and enterprises must have enough cash flow, which requires less investment, many enterprises. The expenditure of the enterprise as the cost of enterprise how will directly affect the enterprise how much wealth, enterprise as the main body, petition in the petition should always reduce cost as pany's core strategic. Therefore, the enterprise should study cost. Especially for manufacturing, we should not only from the cost of the product, the project to lower manufacturing costs research method, from the modern, strategic perspective, the study of how to reduce the cost of business enterprise. This paper explains the meaning of reduce cost, reduce cost method and various ways, and lists the HL limited pany to telephone cost control and reduce the cost of inventory pany, strengthen the typical case of lower cost of enterprise, thereby obtain better e. K eywords: cost management, reduce cost, method and way, case ..页眉.. 页脚.. 目录前言······························································································································· 1 一企业成本管理概述··································································································· 2 (一)企业成本的经济内涵·························································································· 2 (二)当前我国企业成本管理现状··············································································· 2 (二)