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摘要：2016年刚闭幕的的“十三五”政府规划报告中，着重强调了关于“如何降低企业成本，优化社保费率”这一话题，话题一经抛出就引起了各地方政府的强烈反响。这其中就有不少地方政府表示：出台相应的降低企业成本一揽子政策将会对优化企业产能结构、扩大有效企业供给、推动产业不断迈向中高端，不断提升供给体系和质量效益产生深远的影响。由此可见，一个企业要想在竞争日益激烈的市场下生存乃至发展于企业自身成本控制管理的优化是脱不了干系的。而本文就企业在成本控制中出现的相关问题给予归纳整合，提出了在企业生产消费过程中呈现出的一系列的问题，同时针对这些问给出了相关的见解。52805
本论文主要向大家介绍了企业内部成本控制的重要性，着重分析了现在企业成本控制的方法、目标和我国企业主要存在的一些问题以及成因。最后，通过建立战略成本管理思想、培养企业管理者成本控制概念以及引进先进的成本控制的方法和手段这三个小点对企业如何进行有效地成本控制进行建议。
作者的观点在本文中，可以主要概述为：若企业要增强其产品的竞争力，实现经济效益，关键一步还在于要进行全面的成本控制，而在面对世界经济不断加速前进的当下，企业如何进行有效地成本控制无疑是能使这些企业生存下来的一剂良方。
毕业论文关键词：企业；成本控制；战略思想
Research on the issues of enterprises cost control
Abstract：In 2016 just closing of the China’s 13th plan of five-year national planning of the government report emphasizes on how to reduce the enterprise cost, optimize the social insurance premium rate "this topic and aroused strong repercussions in the local government. Of which there are many local governments said: introduced the corresponding enterprise cost policy package will be reduced to optimize enterprise production structure, expand the effective supply enterprises, promote industrial continuous towards the end, and constantly improve the supply system of quality and efficiency has a far-reaching influence. It can be seen that an enterprise wants to survive in the increasingly fierce competition and even the development of the enterprise itself, the cost control management optimization is not related to the. In this paper, the small and medium-sized enterprises in the cost control of the relevant issues to the integration, put forward a series of problems in the production process of the enterprise, and at the same time to provide relevant insights for these questions.
This paper mainly introduces the importance of enterprise internal cost control, analyzes the present enterprise cost control methods, objectives and the main existing problems and causes of China's small and medium enterprises. Finally, through the establishment of strategic cost management thinking, cultivate enterprise management cost control concept and the introduction of advanced cost control methods and means of the three dots to the enterprise how to carry out effective cost control is proposed.
The author's point of view in this paper can be outlined the main: if small and medium-sized enterprises to enhance the competitiveness of their products and to achieve economic efficiency, the key step is to conduct a comprehensive cost control, and in the face of the world economy has been sped up the moment, small and medium enterprises how to effectively control cost is undoubtedly can make these enterprises to survive in a recipe.
Key words: enterprises; cost control; strategic ideal
目 录
绪论1
一、成本及成本控制的概述2
（一）成本的概念2
（二）成本的含义与内容2
（三） 成本控制的意义3