【正文】 1 / 67W 公司成本控制研究內(nèi) 容 摘 要成本控制是企業(yè)管理活動(dòng)中永恒的主題，成本控制的直接結(jié)果是降低成本，增加利潤，從而增強(qiáng)企業(yè)核心競爭力?，F(xiàn)今的市場更多的是買方市場，每一個(gè)細(xì)分市場都有眾多企業(yè)在競爭，而生產(chǎn)的往往是同質(zhì)產(chǎn)品，這就要看哪家企業(yè)具有成本領(lǐng)先優(yōu)勢，提供的服務(wù)是否優(yōu)質(zhì)，品牌的美譽(yù)度如何，其中成本控制是最基本的也是最關(guān)鍵的因素。企業(yè)的成本比競爭對(duì)手具有優(yōu)勢，那么就可以運(yùn)用低價(jià)競爭手段，擴(kuò)大市場占有率，進(jìn)而增加生產(chǎn)量，獲得規(guī)模效應(yīng)，占領(lǐng)市場。企業(yè)只有不斷加強(qiáng)成本控制，才能提高企業(yè)的市場競爭能力和獲利水平。因此，加強(qiáng)企業(yè)成本控制研究，對(duì)于提高核心競爭力具有重要意義。本文以 W 公司為研究對(duì)象，在分析成本控制現(xiàn)狀的基礎(chǔ)上，運(yùn)用國內(nèi)外成本管理理論，針對(duì)存在的問題，找出成本控制的關(guān)鍵點(diǎn)，認(rèn)為對(duì)采購成本、期間費(fèi)用的有效控制或規(guī)劃，是公司目前迫切需要解決的問題。并針對(duì)存在的問題制定一系列成本控制的模式和策略，對(duì)該公司的成本進(jìn)行有效控制，從而強(qiáng)化公司的成本競爭優(yōu)勢，進(jìn)一步提高公司的核心競爭力。2 / 67關(guān)鍵詞： 成本控制 成本管理 競爭優(yōu)勢3 / 67AbstractCost control which is the eternal topic in the activities of business management, will directly lead to the lower cost and higher profits. And it will enhance the core petitiveness of enterprises. Nowadays the market is a buyer39。s market and there are many enterprises which have been peting with in each market segment. While lots of products to be yield are homogeneous in the market, so enterprises depends on such as having some leading advantages about cost, providing highquality services and the reputation of brand, especially cost control which is the most basic and most crucial factor. If any enterprise has some advantage on cost over petitors, then it can make use of lowprice petition means to expand its shared market, then to increase its production capacity for Economies of scale and to occupy the whole market enterprises only continuous control cost, and make sure that enterprises can improve their market petitiveness and profitability levels. Therefore, enterprises strengthen costcontrol study, which is of great significance to improve the core petitiveness.During the study process, this article which insists on the bination of theory and practice, has taken such ways as a literature review, case analysis, domestic and international cost management theory. On this basis, this paper study on W pany cost control, analyzes existed problem and identify the key costcontrol point. The writer consider the problems which need to solve urgently is about effective control and planning of purchasing costs and during costs. As to this problems, this article formulates a series of model and strategy of cost control with the effective control about pany39。s cost, thereby pany can strengthen the pany’s petitive advantage and further enhance the pany39。s core petitiveness.Key words： Cost Control Cost Management Competitive Advantage4 / 67目 錄內(nèi) 容 摘 要 ..............................................................................................................................................2ABSTRACT...............................................................................................................................................3第一章 緒論 ..............................................................................................................................................6第一節(jié) 研究的背景 ..............................................................................................................................6第二節(jié) 研究的目的與意義 ..................................................................................................................8一、研究的目的 ................................................................................................................................8二、研究的 意義 ................................................................................................................................9第三節(jié) 研究方法與論文內(nèi)容安排 ....................................................................................................10一、論文的研究 方法 ......................................................................................................................10二、研究的內(nèi)容安排 ......................................................................................................................11第二章 成本控制的相關(guān)理論介紹 ........................................................................................................13第一節(jié) 成本管理的發(fā)展歷程 ............................................................................................................13一、傳統(tǒng)成本管理發(fā)展歷程 ..........................................................................................................13二、現(xiàn)代成本管理發(fā)展?fàn)顩r ..........................................................................................................16第二節(jié) 成本控制的基本理論 ............................................................................................................19一、成本控制的內(nèi)涵 ......................................................................................................................19二、成本控制的對(duì)象 ......................................................................................................................20三、成本控制的目標(biāo) ......................................................................................................................21四、成本控制的意義 ......................................................................................................................22第三章 W 公司成本控制存在問題及原因分析 .....................................................................................23第一節(jié) W 公司成本控制現(xiàn)狀分析 ...................................................................................................23一、W 公司的概況 ..........................................................................................................................23二、W 公司 成本控制 現(xiàn)狀 ..............................................................................................................26三、W 公司成本項(xiàng)目情況 ..............................................................................................................30第二節(jié) W 公 司的成本分析 ...............................................................................................................31一、W 公司 5 年成本數(shù)據(jù) ..............................................................................................................31二、W 公司成本總體分析 ..............................................................................................................37三、