摘 要
在当前全球经济一体化的背景下，企业面临着日益激烈的市场竞争。成本控制作为企业管理的重要组成部分，其有效性直接关系到企业的盈利能力和市场竞争力。然而，在实际操作中，企业成本控制往往面临诸多挑战，如成本预算不准确、成本核算方法落后、内部控制机制不健全以及成本控制意识薄弱等问题。这些问题不仅影响了企业成本控制的效果，还可能阻碍企业的可持续发展。因此，深入探究企业成本控制中的常见问题，并提出有效的改进策略，对于提升企业的经济效益和市场竞争力具有重要意义。本文旨在研究企业成本控制中的常见问题及改进策略。首先，通过文献回顾和实地调研，系统梳理了企业成本控制的基本理论、方法与模型，并深入分析了成本控制过程中存在的常见问题，如成本预算不准确、成本核算方法落后、内部控制机制不健全以及成本控制意识薄弱等。接着，针对这些问题，本文提出了相应的改进策略，包括提高成本预算的准确性、创新成本核算方法、完善内部控制机制和增强成本控制意识等。这些策略旨在优化企业的成本控制流程，提升成本控制效果，从而增强企业的市场竞争力。
关键词：企业成本控制；成本预算；成本核算；内部控制
Abstract
Under the background of the current global economic integration, the enterprises are facing the increasingly fierce market competition. As an important part of enterprise management, the effectiveness of cost control is directly related to the profitability and market competitiveness of enterprises. However, in practice, enterprise cost control often faces many challenges, such as inaccurate cost budget, backward cost accounting methods, internal control mechanism is not sound and weak cost control consciousness and other problems. These problems not only affect the effect of enterprise cost control, but also may hinder the sustainable development of enterprises. Therefore, it is of great significance to deeply explore the common problems in enterprise cost control and put forward effective improvement strategies to improve the economic benefits and market competitiveness of enterprises. This paper aims to study the common problems in the enterprise cost control and the improvement strategies. First of all, through literature review and field research, the basic theories, methods and models of enterprise cost control are systematically combed, and the common problems in the process of cost control are deeply analyzed, such as inaccurate cost budget, backward cost accounting methods, imperfect internal control mechanism and weak awareness of cost control. Then, in view of these problems, this paper puts forward the corresponding improvement strategies, including improving the accuracy of the cost budget, innovating the cost accounting methods, improving the internal control mechanism and enhancing the awareness of cost control. These strategies aim to optimize the cost control process of enterprises, improve the cost control effect, so as to enhance the market competitiveness of enterprises.
Key words: Enterprise cost control; cost budget; cost accounting; internal control
目 录
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、相关理论概述 2
1.1、成本控制的基本理论 2
1.2、成本控制的方法与模型 2
第2章、企业成本控制中的常见问题 3
2.1、成本预算不准确的问题 3
2.2、成本核算方法落后的问题 3
2.3、内部控制机制不健全的问题 4
2.4、成本控制意识薄弱的问题 4
第3章、企业成本控制的改进策略 6
3.1、提高成本预算的准确性 6
3.2、创新成本核算方法 6
3.3、完善内部控制机制 7
3.4、增强成本控制意识 7
结 论 9
参考文献 10
在当前全球经济一体化的背景下，企业面临着日益激烈的市场竞争。成本控制作为企业管理的重要组成部分，其有效性直接关系到企业的盈利能力和市场竞争力。然而，在实际操作中，企业成本控制往往面临诸多挑战，如成本预算不准确、成本核算方法落后、内部控制机制不健全以及成本控制意识薄弱等问题。这些问题不仅影响了企业成本控制的效果，还可能阻碍企业的可持续发展。因此，深入探究企业成本控制中的常见问题，并提出有效的改进策略，对于提升企业的经济效益和市场竞争力具有重要意义。本文旨在研究企业成本控制中的常见问题及改进策略。首先，通过文献回顾和实地调研，系统梳理了企业成本控制的基本理论、方法与模型，并深入分析了成本控制过程中存在的常见问题，如成本预算不准确、成本核算方法落后、内部控制机制不健全以及成本控制意识薄弱等。接着，针对这些问题，本文提出了相应的改进策略，包括提高成本预算的准确性、创新成本核算方法、完善内部控制机制和增强成本控制意识等。这些策略旨在优化企业的成本控制流程，提升成本控制效果，从而增强企业的市场竞争力。
关键词：企业成本控制；成本预算；成本核算；内部控制
Abstract
Under the background of the current global economic integration, the enterprises are facing the increasingly fierce market competition. As an important part of enterprise management, the effectiveness of cost control is directly related to the profitability and market competitiveness of enterprises. However, in practice, enterprise cost control often faces many challenges, such as inaccurate cost budget, backward cost accounting methods, internal control mechanism is not sound and weak cost control consciousness and other problems. These problems not only affect the effect of enterprise cost control, but also may hinder the sustainable development of enterprises. Therefore, it is of great significance to deeply explore the common problems in enterprise cost control and put forward effective improvement strategies to improve the economic benefits and market competitiveness of enterprises. This paper aims to study the common problems in the enterprise cost control and the improvement strategies. First of all, through literature review and field research, the basic theories, methods and models of enterprise cost control are systematically combed, and the common problems in the process of cost control are deeply analyzed, such as inaccurate cost budget, backward cost accounting methods, imperfect internal control mechanism and weak awareness of cost control. Then, in view of these problems, this paper puts forward the corresponding improvement strategies, including improving the accuracy of the cost budget, innovating the cost accounting methods, improving the internal control mechanism and enhancing the awareness of cost control. These strategies aim to optimize the cost control process of enterprises, improve the cost control effect, so as to enhance the market competitiveness of enterprises.
Key words: Enterprise cost control; cost budget; cost accounting; internal control
目 录
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、相关理论概述 2
1.1、成本控制的基本理论 2
1.2、成本控制的方法与模型 2
第2章、企业成本控制中的常见问题 3
2.1、成本预算不准确的问题 3
2.2、成本核算方法落后的问题 3
2.3、内部控制机制不健全的问题 4
2.4、成本控制意识薄弱的问题 4
第3章、企业成本控制的改进策略 6
3.1、提高成本预算的准确性 6
3.2、创新成本核算方法 6
3.3、完善内部控制机制 7
3.4、增强成本控制意识 7
结 论 9
参考文献 10
