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1、試論企業(yè)成本控制摘要:成本是企業(yè)經(jīng)濟(jì)效益的綜合反映，是除了利潤指標(biāo)外，綜合程度最高，對企業(yè)生產(chǎn)經(jīng)營活動最敏感的經(jīng)濟(jì)指標(biāo)。原材料消耗的高低，產(chǎn)量的多少，質(zhì)量的優(yōu)劣，勞動生產(chǎn)率的高低，費(fèi)用的增減，資金周轉(zhuǎn)速度的快慢，生產(chǎn)規(guī)模的大小等等都直接影響到成本。成本決策是指為了實(shí)現(xiàn)成本管理的預(yù)定目標(biāo)，通過大量的調(diào)查預(yù)測，根據(jù)有用的信息和可靠的數(shù)據(jù)，并充分考慮客觀的可能性，在進(jìn)行正確的計(jì)算與判斷的基礎(chǔ)上，從各種形成成本的備選方案中選定一個最佳方案的管理活動。進(jìn)行成本決策必須研究各種方案的必要、可能與效果，用數(shù)據(jù)作為科學(xué)判斷的依據(jù)。首先對數(shù)據(jù)進(jìn)行收集調(diào)研，經(jīng)過整理加工，去偽存真，分層歸類進(jìn)行系統(tǒng)排列，然后通過
2、技術(shù)對比、經(jīng)濟(jì)評價、效果分析、總體權(quán)益、合理判斷，最后作為正確決策。企業(yè)成本決策把現(xiàn)代管理方法經(jīng)濟(jì)預(yù)測法、價值工程分析法、目標(biāo)管理法、計(jì)劃評審法、成本控制法、量—本—利分析法等對產(chǎn)品生產(chǎn)成本決策、質(zhì)量成本決策、資金成本決策、作業(yè)成本決策和成本控制等方面進(jìn)行了系統(tǒng)的分析和研究。關(guān)鍵詞：企業(yè)會計(jì)成本控制Abstract:Thecostisacomprehensivereflectionoftheeconomicefficiencyofenterprisesisinadditiontotheprofitindicators,thehighestlevelofintegrated,enterpris
3、eproductionandmanagementactivitiesonthemostsensitiveeconomicindicators.Thelevelofrawmaterialconsumption,thenumberofproduction,thequality,theleveloflaborproductivity,increaseordecreaseincosts,thepaceofcashflow,productionandsothesizeofadirectimpactoncost.Referstothecostofdecision-makinginordertoachie
4、vetargetcostmanagement,throughalargenumberofsurveyforecast,accordingtousefulinformationandreliabledata,andgivefullconsiderationtothepossibilityofanobjective,inthecorrectcalculationanddetermineonthebasisoftheformationfromavarietyofthecostofoptionsselectedoneofthebestprogrammanagementactivities.Decis
5、ion-makingtothecostoftheprogrammustlookatallnecessary,mayberelatedtotheeffect,usingdataasthebasisofscientificjudgments.Firstofall,thecollectionofsurveydata,afterfinishingprocessing,withtieredclassificationsystem,andthencomparedthroughtechnological,economicevaluation,resultsanalysis,theoverallrights
6、andinterests,areasonablejudge,andfinallyasacorrectdecision-making.Thecostofdoingbusiness13decision-makingofmodernmanagementmethodstoeconomicforecasting,valueengineeringanalysis,managementbyobjectivemethod,programevaluationandreviewtechnique,costcontrollaw,thevolumeof-the-benefitanalysisofthecostofp
7、roductionofproductssuchasdecision-making,thequalityofthecostofdecision-making,thecostofcapitaldecision-making,activity-basedcostingindecision-makingandcostcontrol,asystematicanalysisandresearch.Keywords:cor
