xx公司成本控制与核算问题的对策研究答辩摘要 合格作品.doc

摘要
企业成本是影响企业财务状况的重要因素之一，是企业正常的进行生产经营、降低财务风险的保障。提高经济效益，满足社会需求，是企业发展的根本目标，因此就需要企业必须提高成本意识，不断完善成本核算及控制工作。传统的成本管理仅以企业是否节约为依据，片面强调节约和节省，然而成本控制及核算是一门不断推陈出新的理论，企业应该依据自身的实际情况不断地调整成本控制方法，更新成本控制理念，从战略的高度去实施。本文针对xxxx公司成本控制及核算存在的问题等方面进行分析，进而为xxxx公司制定出有效的成本控制及核算的措施，同时期待我国制造企业在成本控制及核算的问题方面，提出更为有效的改进方法。

关键词　制造费用 成本控制 作业成本法
Abstract
Affect business costs is an important factor in the financial situation， is one of the normal production and operation enterprises, reduce financial risk protection. Improve economic efficiency, to meet the needs of the community, is a fundamental goal of business development, hence the need for companies to improve cost-consciousness, and continuously improve cost accounting and control. Traditional cost management company is to save only based on one-sided emphasis on savings and savings, but cost control and accounting is a constantly changing world of theory, companies should be based on the actual situation of their own cost-control methods to adjust constantly to update the concept of cost control, From a strategic perspective to implement. In this paper, Jieming company cost control and accounting problems in areas such as analysis, which in turn Jieming Company to develop effective cost control and accounting measures, while looking forward to China's manufacturing enterprises in cost control and accounting issues, the proposed method is more effective improvement.
Keywords manufacturing enterprise cost control　　activity based costing

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