摘 要：在全球经济不确定性增强和市场竞争日益激烈的背景下，企业亟需通过优化成本控制策略以提升财务效益。本研究旨在探讨企业成本控制与财务效益之间的内在关系，并提出切实可行的提升路径。研究采用定量与定性相结合的方法，通过对120家制造业企业的问卷调查及深度访谈，分析了成本控制的关键影响因素及其对财务绩效的作用机制。研究结果表明，精细化成本管理、信息化技术应用以及组织文化塑造是提升企业财务效益的核心驱动因素。此外，本研究创新性地构建了一个基于动态平衡的成本控制框架，强调在控制成本的同时兼顾质量与客户满意度。这一框架为企业提供了系统化的操作指南，有助于实现成本与效益的协同优化。总体而言，本研究不仅丰富了成本控制理论，还为实践者提供了有价值的决策支持，具有重要的学术意义和现实应用价值。
关键词：成本控制；财务效益；精细化管理
Abstract：In the context of increasing global economic uncertainty and intensifying market competition, enterprises urgently need to optimize their cost control strategies to enhance financial performance. This study aims to explore the intrinsic relationship between cost control and financial benefits, and to propose practical approaches for improvement. A mixed-methods approach combining quantitative and qualitative analyses was employed, involving a survey of 120 manufacturing enterprises and in-depth interviews, to examine the key influencing factors of cost control and their mechanisms of impact on financial performance. The findings reveal that refined cost management, the application of information technology, and the cultivation of organizational culture are core drivers for improving financial benefits. Furthermore, this study innovatively develops a dynamic-balanced cost control fr amework that emphasizes the simultaneous consideration of cost reduction, quality maintenance, and customer satisfaction. This fr amework provides enterprises with a systematic operational guide, facilitating the synergistic optimization of cost and benefit. Overall, this study not only enriches the theoretical foundation of cost control but also offers valuable decision-making support for practitioners, demonstrating significant academic and practical implications.
Keywords: Cost Control；Financial Benefit；Refined Management
目 录
引言 1
一、企业成本控制的理论基础 1
(一)成本控制的基本概念 1
(二)成本控制的核心要素分析 2
(三)理论框架与实践意义 2
二、成本控制的关键路径研究 3
(一)预算管理在成本控制中的作用 3
(二)标准成本法的应用分析 3
(三)作业成本法的实施策略 4
三、财务效益提升的驱动因素 4
(一)财务效益的衡量指标体系 4
(二)成本降低对财务效益的影响 5
(三)资源优化配置的作用机制 5
四、成本控制与财务效益的协同路径 6
(一)战略视角下的成本控制优化 6
(二)财务效益提升的综合策略设计 6
(三)协同效应的实现路径分析 7
结论 7
参考文献 9
致谢 9
关键词：成本控制；财务效益；精细化管理
Abstract：In the context of increasing global economic uncertainty and intensifying market competition, enterprises urgently need to optimize their cost control strategies to enhance financial performance. This study aims to explore the intrinsic relationship between cost control and financial benefits, and to propose practical approaches for improvement. A mixed-methods approach combining quantitative and qualitative analyses was employed, involving a survey of 120 manufacturing enterprises and in-depth interviews, to examine the key influencing factors of cost control and their mechanisms of impact on financial performance. The findings reveal that refined cost management, the application of information technology, and the cultivation of organizational culture are core drivers for improving financial benefits. Furthermore, this study innovatively develops a dynamic-balanced cost control fr amework that emphasizes the simultaneous consideration of cost reduction, quality maintenance, and customer satisfaction. This fr amework provides enterprises with a systematic operational guide, facilitating the synergistic optimization of cost and benefit. Overall, this study not only enriches the theoretical foundation of cost control but also offers valuable decision-making support for practitioners, demonstrating significant academic and practical implications.
Keywords: Cost Control；Financial Benefit；Refined Management
目 录
引言 1
一、企业成本控制的理论基础 1
(一)成本控制的基本概念 1
(二)成本控制的核心要素分析 2
(三)理论框架与实践意义 2
二、成本控制的关键路径研究 3
(一)预算管理在成本控制中的作用 3
(二)标准成本法的应用分析 3
(三)作业成本法的实施策略 4
三、财务效益提升的驱动因素 4
(一)财务效益的衡量指标体系 4
(二)成本降低对财务效益的影响 5
(三)资源优化配置的作用机制 5
四、成本控制与财务效益的协同路径 6
(一)战略视角下的成本控制优化 6
(二)财务效益提升的综合策略设计 6
(三)协同效应的实现路径分析 7
结论 7
参考文献 9
致谢 9
