W公司成本控制研究

1W公司成本控制研究内容摘要成本控制是企业管理活动中永恒的主题，成本控制的直接结果是降低成本，增加利润，从而增强企业核心竞争力。现今的市场更多的是买方市场，每一个细分市场都有众多企业在竞争，而生产的往往是同质产品，这就要看哪家企业具有成本领先优势，提供的服务是否优质，品牌的美誉度如何，其中成本控制是最基本的也是最关键的因素。企业的成本比竞争对手具有优势，那么就可以运用低价竞争手段，扩大市场占有率，进而增加生产量，获得规模效应，占领市场。企业只有不断加强成本控制，才能提高企业的市场竞争能力和获利水平。因此，加强企业成本控制研究，对于提高核心竞争力具有重要意义。本文以W公司为研究对象，在分析成本控制现状的基础上，运用国内外成本管理理论，针对存在的问题，找出成本控制的关键点，认为对采购成本、期间费用的有效控制或规划，是公司目前迫切需要解决的问题。并针对存在的问题制定一系列成本控制的模式和策略，对该公司的成本进行有效控制，从而强化公司的成本竞争优势，进一步提高公司的核心竞争力。关键词：成本控制成本管理竞争优势2AbstractCostcontrolwhichistheeternaltopicintheactivitiesofbusinessmanagement,willdirectlyleadtothelowercostandhigherprofits.Anditwillenhancethecorecompetitivenessofenterprises.Nowadaysthemarketisabuyer'smarketandtherearemanyenterpriseswhichhavebeencompetingwithineachmarketsegment.Whilelotsofproductstobeyieldarehomogeneousinthemarket,soenterprisesdependsonsuchashavingsomeleadingadvantagesaboutcost,providinghigh-qualityservicesandthereputationofbrand,especiallycostcontrolwhichisthemostbasicandmostcrucialfactor.Ifanyenterprisehassomeadvantageoncostovercompetitors,thenitcanmakeuseoflow-pricecompetitionmeanstoexpanditssharedmarket,thentoincreaseitsproductioncapacityforEconomiesofscaleandtooccupythewholemarketenterprisesonlycontinuouscontrolcost,andmakesurethatenterprisescanimprovetheirmarketcompetitivenessandprofitabilitylevels.Therefore,enterprisesstrengthencost-controlstudy,whichisofgreatsignificancetoimprovethecorecompetitiveness.Duringthestudyprocess,thisarticlewhichinsistsonthecombinationoftheoryandpractice,hastakensuchwaysasaliteraturereview,caseanalysis,domesticandinternationalcostmanagementtheory.Onthisbasis,thispaperstudyonWcompanycostcontrol,analyzesexistedproblemandidentifythekeycost-controlpoint.Thewriterconsidertheproblemswhichneedtosolveurgentlyisabouteffectivecontrolandplanningofpurchasingcostsandduringcosts.Astothisproblems,thisarticleformulatesaseriesofmodelandstrategyofcostcontrolwiththeeffectivecontrolaboutcompany'scost,therebycompanycanstrengthenthecompany’scompetitiveadvantageandfurtherenhancethecompany'scorecompetitiveness.Keywords：CostControlCostManagementCompetitiveAdvantage3目录内容摘要............................................................................................................................................1ABSTRACT..................................................................................................................................................2第一章绪论............................................................................................................................................5第一节研究的背景.............................................................................................................................5第二节研究的目的与意义.................................................................................................................7一、研究的目的...............................................................7二、研究的意义...............................................................8第三节研究方法与论文内容安排.....................................................................................................9一、论文的研究方法...........................................................9二、研究的内容安排..........................................................10第二章成本控制的相关理论介绍.......................................................................................................12第一节成本管理的发展历程...........................................................................................................12一、传统成本管理发展历程....................................................12二、现代成本管理发展状况....................................................15第二节成本控制的基本理论...........................................................................................................18一、成本控制的内涵..........................................................18二、成本控制的对象..........................................................19三、成本控制的目标..........................................................20四、成本控制的意义..........................................................21第三章W公司成本控制存在问题及原因分析....................................................................................22第一节W公司成本控制现状分析..................................................................................................22一、W公司的概况............................................................22二、W公司成本控制现状.......................................................25三、W公司成本项目情况......................................................29第二节W公司的成本分析..............................................................................................................30一、W公司5年成本数据......................................................30二、W公司成本总体分析......................................................36三、W公司产品成本分析......................................................36四、W公司管理费用分析......................................................37五、W公司销售费用分析......................................................38第三节W公司成本控制存在的问题及原因分析.............................................................................38一、成本指标的分解不到位....................................................39二、