目 录
中文摘要………………………………………………………………………………… 1
Abstract…………………………………………………………………………………. 1
一、引言………………………………………………………………………………… 1
二、成本控制有关概念及意义…………………………………………………. 1
（一）成本控制的概念……………………………………………………………. 1
（二）成本控制的意义……………………………………………………………. 1
三、中小制造企业生产成本控制存在的问题……………………………… 2
（一）原材料成本控制混乱…………………………………………………….. 2
（二）产品设计成本不合理…………………………………………………….. 3
（三）缺乏产品成本管理的市场理念……………………………………….. 3
（四）成本观念模糊……………………………………………………………….. 3
（五）领导对产品成本的核算不重视……………………………………….. 3
四、改善中小制造企业生产成本控制的措施……………………………… 4
（一）控制原材料的成本………………………………………………………… 4
（二）控制产品设计成本………………………………………………………… 4
（三）全面理解生产成本管理的市场理念………………………………… 4
（四）树立系统管理观念………………………………………………………… 5
（五）推行科学的成本核算方法………………………………………………. 5
五、结束语…………………………………………………………………………….. 5
参考文献………………………………………………………………………………… 7
谢辞………………………………………………………………………………………. 8
在企业间生死搏斗的今天，成本控制早已经成为企业提升利润的不二法门。只有不断地、科学的降低成本消耗，才能在如今信息高度公开的时代，继续提升利润空间。所以企业成本控制的地位至关重要。当前我国中小型企业的成本管理虽然在逐步的完善，但是在发展的过程中也发现了一些存在的问题。本次论文对新世纪照明电器有限公司的企业概况、成本控制的现状和具体运作进行了研究和分析，详细地描述了该公司在制造成本控制中存在的主要问题，并对该公司面临的市场环境、管理现状作了深入的分析。
企业；产品；成本；控制
In the enterprise life and death struggle between the today, cost control have become the key to enterprise improve profits. Only by continuously, scientific reduce cost consumption, can now in the era of high public information, continue to improve profits space. So the cost control of the position is very important. The current our country the cost management of small and medium enterprises in the perfect gradually though, but in the process of development also found some existing problems. This article from our Shanghai huatong valve limited company of the economic management aspects, and combining with the Shanghai huatong valve Co., LTD product cost management present situation discussed. Expounds the Shanghai huatong valves in the product cost management in some aspects of the shortcomings of the existing, and finally to seek out a make the enterprise satisfactory decision-making plan, radically reduces the production cost, promote the enterprise market competition ability.
enterprise; Products; Cost; control
