【正文】 沈陽化工大學(xué)科亞學(xué)院本科畢業(yè)論文 題 目：企業(yè)降低成本的途徑研究院 系： 經(jīng)濟(jì)管理系 專 業(yè)： 會(huì)計(jì)學(xué) 班 級： 學(xué)生姓名： 指導(dǎo)教師： 論文提交日期： 年 月 日論文答辯日期： 年 月 日摘要企業(yè)的生存依賴于贏得利潤。近幾年來，市場經(jīng)濟(jì)的快速發(fā)展為各個(gè)企業(yè)帶來機(jī)遇的同時(shí)，也帶來了十分激烈的競爭。一個(gè)企業(yè)想要在現(xiàn)代競爭激烈的市場競爭中占有一席之地就必須提高經(jīng)濟(jì)效益，只有提高了企業(yè)效益，才可能在市場競爭中取得有利地位，從而走在時(shí)代的前列。而如何提高企業(yè)的經(jīng)濟(jì)效益?最簡捷有效的方法就是提高產(chǎn)品銷售量，降低成本。提高銷售很多時(shí)候會(huì)受多方面影響。而企業(yè)成本的控制則成為提高企業(yè)經(jīng)濟(jì)效益快捷而有效的手段?，F(xiàn)代企業(yè)在成本管理方面推出的一種較新的管理方法 名為戰(zhàn)略成本管理。它是在成本管理的基礎(chǔ)上加入戰(zhàn)略管理的思想，從而實(shí)現(xiàn)戰(zhàn)略意義上的功能擴(kuò)展。認(rèn)真研究戰(zhàn)略成本管理并進(jìn)一步完善現(xiàn)代企業(yè)的管理體制，是降低企業(yè)成本的重要途徑。成本管理一直是企業(yè)在日常經(jīng)營管理中的一項(xiàng)核心工作,在企業(yè)生產(chǎn)經(jīng)營實(shí)踐中起著相當(dāng)重要的作用。在20世紀(jì)80年代，由英國學(xué)者肯尼斯西蒙茲總結(jié)出一種新型的成本管理模式——戰(zhàn)略成本管理。它是在企業(yè)受市場中的競爭的影響越來越嚴(yán)重中的情況下，從這一視角下對成本管理進(jìn)行理論探討，認(rèn)為戰(zhàn)略成本管理就是“通過對企業(yè)自身以及競爭對手的有關(guān)成本資料進(jìn)行分析，為管理者提供戰(zhàn)略決策所需的信息”。20世紀(jì)90年代以來，各個(gè)國家對這一思想與相關(guān)方法的討論日趨深入，歐美和日本方面的企業(yè)通過實(shí)踐也證明了這是獲取長期競爭優(yōu)勢的有效的成本管理方法。 在市場經(jīng)濟(jì)體制的自由調(diào)控下優(yōu)勝劣汰，適者生存，造成企業(yè)銷售渠道萎縮,利潤降低等等的負(fù)面影響。企業(yè)為了求生存、爭發(fā)展,就必須采取各種各樣的有效措施。最直接，快捷有效的手段就是對企業(yè)成本的合理控制。降低成本成為企業(yè)管理的最直接的目標(biāo)。 本篇論文在借鑒國內(nèi)外有關(guān)成本管理的理論和方法的基礎(chǔ)上，介紹了成本管理的基本概述、企業(yè)降低成本的重要性、企業(yè)成本在管理過程中存在的問題、企業(yè)降低成本的途徑及主要方法。本文著重講述了企業(yè)在成本管理過程中存在的問題和成本管理體系的構(gòu)建，以及通過對兩者進(jìn)行分析提出解決問題的對策。 關(guān)鍵詞： 成本管理； 戰(zhàn)略成本管理； 管理方法； 成本AbstractBusiness survival depends on winning profits. In recent years, the rapid development of the market economy brings opportunities for individual enterprises, but also brings a very intense petition. An enterprise wants in the modern petitive market petition in place must improve economic efficiency, improve enterprise efficiency only, it may be in the market petition to obtain a favorable position to walk in the forefront of the times.And how to improve the economic efficiency of enterprises? Most simple and effective way to increase product sales and reduce costs. Many times increase sales will be affected by a number of implications. And the corporate cost control and improving economic efficiency has bee quick and effective means. Modern enterprise cost management introduced a relatively new management approach called strategic cost management. It is joined on the basis of cost management strategic management thinking in order to achieve strategic sense extensions. Careful study of strategic cost management and further improve the modern enterprise management system, is an important way to reduce the cost of doing business.Cost management has been in business in the daily operation and management of a core work in the enterprise production and managementpractices play a very important role. In the 1980s, the British scholar Kenneth ? Symonds summed up a new type of cost management Strategic cost management. It is in the business by the effect of petition in the market in more serious cases, from this perspective the theoretical study on cost management, strategic cost management is that By the enterprise itself and the cost of data about petitors analysis, and provides strategic information needed for decision. Since the 1990s, various countries and related methods for this thinking increasingly indepth discussion, Europe and Japan enterprises through the practice has proved that this is a petitive advantage for the longterm effective cost management.In a free market economy under the control of survival of the fittest, resulting in shrinking corporate sales channels, lower profits, and so the negative impact. Enterprises in order to survive, fight development, we must take a variety of effective measures. The most direct, efficient and effective means is the cost of the enterprise39。s reasonable control. Reduce the cost of enterprise management to bee the most immediate goal.In this thesis, from home and abroad on cost management theory and methods, based on the cost management introduced a basic overview, the importance of enterprises to reduce costs, business costs in the management process problems, panies and major way to reduce costs Methods. This paper focuses on the process of enterprise cost management problems and