目 录
摘要································ 1
英文摘要······························ 1
1.绪论······························· 1
1.1研究背景···························· 1
1.2研究目的与研究意义······················· 1
1.2.1研究目的··························· 1
1.2.2研究意义··························· 1
1.3国内外研究现状综述······················· 1
1.3.1国外研究现状························· 2
1.3.2国内研究现状························· 2
1.4.1研究思路··························· 2
1.4.2研究方法··························· 3
2.相关理论综述··························· 4
2.1成本控制理论··························· 4
2.1.1成本控制的概念························· 4
2.1.2成本控制的内容························ 4
2.2成本控制的方法························· 5
2.2.1价值工程法·························· 5
2.2.2标准成本法·························· 7
2.2.3目标成本法··························· 7
2.2.4作业成本法·························· 7
3.XY公司成本控制环境及存在的问题················· 10
3.1XY公司概况··························· 10
3.2XY公司的成本控制环境分析···················· 10
3.2.1XY公司外部环境分析······················ 10
3.2.2XY公司内部环境分析······················ 11
3.3XY公司成本控制存在的问题···················· 12
3.3.1XY公司成本控制流程存在的问题················· 12
3.3.2XY公司成本控制方法存在的问题················· 13
4.XY公司成本控制过程改进对策··················· 15
4.1XY公司成本控制过程改进方案实施流程和具体措施·········· 15
4.1.1XY公司成本控制过程改进方案实施流程·············· 15
4.1.2XY公司成本控制过程改进方案实施措施·············· 15
4.1.2.1设计成本控制措施······················ 15
4.1.2.2采购成本控制措施······················ 15
4.1.2.3生产制造成本控制措施···················· 16
4.1.2.4管理费用控制措施······················ 17
4.2成本目标检查与激励······················· 17
4.3机构与人员职责调整······················· 17
结论································ 19
致谢································ 20
参考文献······························ 21
摘要
本文通过对 XY 公司的成本控制过程进行分析，寻找XY公司在成本管理方面上的不足。通过对成本控制与成本管理理论的应用，对XY公司的成本控制系统进行改进。改进过程考虑到XY公司的一些具体特点和企业的战略目标，在分析了XY公司成本控制的总体框架后运用适合XY 公司的成本控制方法，大致了解了XY公司需要侧重的控制内容，以及优化了现在的成本控制。以及介绍了成本控制过程中的改进以及方向。
关键词
成本控制 XY公司 中小企业
