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成本是企业在生产过程中所支出的各种费用的总和,是产品价值的主要部分,也是反映企业生产经营活动各项工作质量的综合指标。成本控制就是在企业生产经营活动中,以预定的控制目标,对产品成本形成的整个过程进行监督,并采取措施及时纠正偏差,使实际成本的各种费用支出限制在规定的标准范围之内,以达到把产品成本控制在预定目标之上的目的。能否做好企业的成本控制工作,不断降低经营成本,是竞争日益激烈的今天,所有企业面临的重大问题。
Cost is the sum of various expenses incurred by the enterprise in the production process, is the main part of the product value, and is also a comprehensive index reflecting the quality of various work in the production and operation activities. Cost control is in the production and business activities of enterprises, with the scheduled control objectives, the cost of the formation of the entire process of supervision and take measures to promptly correct bias, the actual cost of various expenses are limited to within the prescribed standard, In order to achieve the purpose of controlling the cost of the product above its intended purpose. Being able to do a good job in cost control of an enterprise and continuously reduce operating costs are major issues that all enterprises are facing today with an increasingly competitive environment.