【正文】 市場(chǎng)運(yùn)行較穩(wěn)定時(shí)，對(duì)公司的發(fā)展發(fā)揮著重要的作用。此外，寶鋼集團(tuán)也越來越感受到了傳統(tǒng)的考核模式與公司的發(fā)展存在著許多不適應(yīng)的地方。產(chǎn)品成本是一個(gè)企業(yè)生產(chǎn)經(jīng)營(yíng)效率的綜合體現(xiàn)，是企業(yè)的內(nèi)部投入和產(chǎn)出的對(duì)比關(guān)系。采購(gòu)成本是指因采購(gòu)而引起的成本，不僅指采購(gòu)活動(dòng)的成本費(fèi)用，還有因采購(gòu)帶來的庫(kù)存維持成本及采購(gòu)不及時(shí)而帶來的殘缺料成本。目前，寶鋼企業(yè)尚未建立完整的采購(gòu)成本控制系統(tǒng)，僅僅通過財(cái)務(wù)部門對(duì)采購(gòu)物資的價(jià)格進(jìn)行審核，屬于事后控制，缺乏對(duì)供應(yīng)商成本的了解及原材料市場(chǎng)的調(diào)查，沒有進(jìn)行合理的采購(gòu)預(yù)算。在寶鋼集團(tuán)企業(yè)采購(gòu)市場(chǎng)中，多以全球性采購(gòu)為主，主要包括鐵礦石原料采購(gòu)，其價(jià)格隨國(guó)際市場(chǎng)的價(jià)格、匯率等變動(dòng)而發(fā)生變化，具有不確定性。物流信息。物資的存儲(chǔ)。適當(dāng)?shù)牟少?gòu)策略。寶鋼集團(tuán)的生產(chǎn)由選礦、燒結(jié)、煉鐵、連鑄、連軋等工序的組成，各個(gè)工序之間相互銜接的要求較高，過程集成是冶金CIMS的核心環(huán)節(jié)，要降低產(chǎn)品成本，有效的方法就是加強(qiáng)對(duì)原材料、煤、水、電、氣和人員工時(shí)的全面監(jiān)督和調(diào)度；加強(qiáng)核算，全面采集相關(guān)消耗的實(shí)時(shí)數(shù)據(jù)，并對(duì)數(shù)據(jù)進(jìn)行管理和分析，制定合理的考核指標(biāo)，三級(jí)結(jié)構(gòu)的提出為寶鋼集團(tuán)實(shí)時(shí)采集處理生產(chǎn)信息，實(shí)現(xiàn)動(dòng)態(tài)成本控制提供了平臺(tái)。（3）銷售成本銷售成本是指企業(yè)在銷售產(chǎn)品、自制半成品和工業(yè)性勞務(wù)等過程中發(fā)生的各項(xiàng)費(fèi)用,包括由企業(yè)負(fù)擔(dān)的包裝費(fèi)、運(yùn)輸費(fèi)、裝卸費(fèi)、展覽費(fèi)、廣告費(fèi)、租賃費(fèi)（不包括融資租賃費(fèi)），以及為銷售本企業(yè)產(chǎn)品而專設(shè)的銷售機(jī)構(gòu)的費(fèi)用，包括職工工資、福利費(fèi)、差旅費(fèi)、辦公費(fèi)、折舊費(fèi)、修理費(fèi)、物料消耗和其他經(jīng)費(fèi)。（4）人工成本寶鋼集團(tuán)是我國(guó)國(guó)民經(jīng)濟(jì)的重要支柱產(chǎn)業(yè)之一，作為勞動(dòng)密集型產(chǎn)業(yè)，人工成本在企業(yè)總成本中有著非常重要的作用。社會(huì)保險(xiǎn)費(fèi)用是由國(guó)家、企業(yè)和個(gè)人三方面分擔(dān)，目前實(shí)施的社會(huì)保險(xiǎn)有養(yǎng)老保險(xiǎn)、工傷保險(xiǎn)、失業(yè)保險(xiǎn)、醫(yī)療保險(xiǎn)和生育保險(xiǎn)。勞動(dòng)保護(hù)費(fèi)用 是指企業(yè)購(gòu)買職工實(shí)際使用的勞動(dòng)防護(hù)用品的費(fèi)用，企業(yè)為勞動(dòng)者免費(fèi)提供符合國(guó)家規(guī)定的勞動(dòng)防護(hù)用具。195 加強(qiáng)成本控制的對(duì)策5 加強(qiáng)成本控制的對(duì)策 完善財(cái)務(wù)管理強(qiáng)化成本控制 適應(yīng)企業(yè)管理需要，完善財(cái)務(wù)管理體系配合公司內(nèi)部管理改革創(chuàng)新，整合原二級(jí)財(cái)務(wù)，壓縮財(cái)務(wù)管理半徑，建立一級(jí)管理、按照供銷流程和生產(chǎn)工序組建公司“成本控制部”將經(jīng)濟(jì)指標(biāo)與技術(shù)指標(biāo)相對(duì)應(yīng)，管理層次與管理責(zé)任相聯(lián)系，減少企業(yè)內(nèi)部局部利益摩擦帶來的管理效益損失。第二，在產(chǎn)品設(shè)計(jì)階段組織相關(guān)部門人員參與設(shè)計(jì)，從全局的角度去考慮產(chǎn)品成本的控制，營(yíng)造經(jīng)營(yíng)壓力均衡，經(jīng)濟(jì)利益公平的內(nèi)部經(jīng)營(yíng)管理環(huán)境，調(diào)動(dòng)各部門積極性。第一，建立健全采購(gòu)制度，做好采購(gòu)成本控制的基礎(chǔ)工作，將采購(gòu)計(jì)劃的制定與采購(gòu)計(jì)劃的實(shí)施相分離；第二，充分進(jìn)行采購(gòu)市場(chǎng)的調(diào)查和采購(gòu)資料的收集，建立供應(yīng)商檔案與準(zhǔn)入制度；第三，選擇信譽(yù)好的供應(yīng)商與其簽訂長(zhǎng)期合同，來應(yīng)對(duì)采購(gòu)物資市場(chǎng)環(huán)境的變化，保證物資的質(zhì)量水平與價(jià)格的穩(wěn)定；第四，加強(qiáng)采購(gòu)人員的培訓(xùn)，提高采購(gòu)人員的專業(yè)技能與工作效率；第五，強(qiáng)化采購(gòu)人員的思想道德培養(yǎng)。由于寶鋼集團(tuán)有限公司的生產(chǎn)流程比較長(zhǎng)，各生產(chǎn)物段之間的內(nèi)部物資流動(dòng)非常頻繁，并且還有一些動(dòng)力、制氧、白灰等輔助性的生產(chǎn)工段。人力資源預(yù)測(cè)分為人力資源需求預(yù)測(cè)和人力資源供給預(yù)測(cè)，這兩種預(yù)測(cè)建立在不同的假設(shè)之上，并且基于不同的因素變動(dòng)，其中有些因素是企業(yè)內(nèi)部可以控制的，有些因素是企業(yè)不可控的。對(duì)企業(yè)的義務(wù)性人力資源和輔助性人力資源，由于其數(shù)量較多，因此對(duì)控制人工成本效果明顯（1）建立一套企業(yè)人工成本控制的體系和辦法。3）在企業(yè)內(nèi)部分配方面，堅(jiān)持效率悠閑兼顧公平的原則，強(qiáng)化分配的約束機(jī)制，使社會(huì)平均的人工成本逐步成為決定企業(yè)工資收入水平的重要約束條件之一，建立符合現(xiàn)代企業(yè)生產(chǎn)經(jīng)營(yíng)特點(diǎn)的人工成本決定機(jī)制。提高與企業(yè)效益和職工實(shí)際貢獻(xiàn)掛鉤的活工資比例，將職工工資收入與貢獻(xiàn)掛鉤，發(fā)揮人工成本的激勵(lì)功能，做到獎(jiǎng)勤罰懶，獎(jiǎng)優(yōu)罰劣；優(yōu)化勞動(dòng)組合。在2010年全國(guó)鋼鐵業(yè)產(chǎn)銷兩旺的背景下，資源、電力供應(yīng)、鐵路運(yùn)輸持續(xù)緊張，價(jià)格居高不下。寶鋼集團(tuán)有限公司是一家老企業(yè)了，有很長(zhǎng)的一段時(shí)間，生產(chǎn)設(shè)備較為陳舊，工藝技術(shù)比較落后，產(chǎn)品檔次較低，質(zhì)量也不穩(wěn)定，同時(shí)，產(chǎn)品專業(yè)化生產(chǎn)程度較低，生產(chǎn)管理和工序執(zhí)行能力較差，以至于生產(chǎn)成本偏高，此外，還存在重引進(jìn)輕開發(fā)的現(xiàn)象，更為嚴(yán)重的是科技開發(fā)力量不足。成本控制能改善企業(yè)的經(jīng)營(yíng)管理工作，成本控制能增強(qiáng)企業(yè)成本資料的準(zhǔn)確性，成本控制的直接結(jié)果是降低成本。從課題的選擇到項(xiàng)目的最終完成，余老師都始終給予我細(xì)心的指導(dǎo)和不懈的支持。(01) [14] 、成因與對(duì)策，商場(chǎng)現(xiàn)代化，2012（11）[15] Project Budget Monitor and Control Management Science and Engineering. Mar [16] Burke, Management: Planning and control Techniques John Wiley 外文翻譯及原文The original：COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the mon goal of improving business costefficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a petitive advantage. The objective was often to be the lowcost producer in a given industry, which would typically allow the pany to take a greater profit per unit of sales than its petitors at a given price level.Some cost control proponents believe that such strategic costcutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed Chainsaw Al because of his penchant for deep cost cutting at the panies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam39。s actions by paring the actual results of business outes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions。s role is to feedforwarda futuristic vision of where the pany is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate , effective management controls results from leading people by force of personality and through persuasion。s attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to enpass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management39。 and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity39。s effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a twophased pr