A, enterprise at present cost control problems

1. The enterprise cost management concept of market

Business management in enterprise cost management is an important part of the cost management, power should also come from the enterprise internal management needs, cost experience is a enterprise production and management efficiency of the integrated embodiment, is the enterprise input and output the contrast of the relationship, low cost means to less resources into provide more products and service, so as to improve efficiency. Many in our country enterprise in accordance with the accounting products cost behavior division and costs, increased production can reduce unit product fixed cost share. So, the higher the yield per unit, the lower the cost of product sales, in under the condition of invariable, of the profits of the business, the more high. This kind of practice in enterprise no matter how demand for one-sided increased production to reduce the cost of product, through the stock, production process occurs backlog will transfer the cost of the hidden in inventory, improve or short-term profits. Cause the reasons of this phenomenon lies in enterprise cost management concept, lack of market lead to cost information in management decisions appear, the greater the error, seems to be the lower production cost, the higher the profit.

2 the enterprise the management goal is a deviation
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一、企業(yè)現(xiàn)階段成本控制存在問題
1.企業(yè)成本管理缺乏市場觀念
成本管理是企業(yè)經(jīng)營管理的一個重要組成部分，成本管理的動力也應(yīng)來自于企業(yè)內(nèi)部經(jīng)驗管理的需要，成本是一個企業(yè)生產(chǎn)經(jīng)營效率的綜合體現(xiàn)，是企業(yè)投入和產(chǎn)出的對比關(guān)系，低成本意味著以較少的資源投入提供更多的產(chǎn)品和服務(wù)，以便提高效率。我國許多企業(yè)按照成本習(xí)性劃分和核算產(chǎn)品成本，通過提高產(chǎn)量可以降低單位產(chǎn)品分擔(dān)的固定成本。如此，產(chǎn)量越高，單位產(chǎn)品成本就越低，在銷售量不變的情況下，企業(yè)的利潤也就越高。這種做法導(dǎo)致企業(yè)不管市場對產(chǎn)品的需求如何，片面地通過提高產(chǎn)量來降低產(chǎn)品成本，通過存貨的積壓，將生產(chǎn)過程發(fā)生的成本轉(zhuǎn)移或隱藏于存貨，提高短期利潤。造成這種現(xiàn)象的原因就在于企業(yè)成本管理缺乏市場觀念，導(dǎo)致成本信息在管理決策上出現(xiàn)誤區(qū)，似乎產(chǎn)量越大，成本越低，利潤越高。
2企業(yè)的經(jīng)營目標有偏差
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3成本控制觀念落后
4成本管理理論和內(nèi)容僵化、手段老化
5對成本的功能變化認識不足
6成本管理過分依賴現(xiàn)有的成本會計系統(tǒng)，不能滿足企業(yè)實行全面成本管理的需要
7成本信息的嚴重扭曲
8缺乏健全的成本控制制度體系
9忽視對企業(yè)成本管理文化的塑造
四、成本控制方案
Cost control scheme is to point to to eliminate improve cost factors and play the measures adopted by the cost advantage. Cost control scheme is planned results, should cost to increase cost factors and cost advantage for one. Usually, cost control scheme may involve a specific lower the cost of goals to achieve that goal, given the functions and levels of responsibility and authority, improve the cost factor to realize the goals and measures taken, method and schedule, the implement and target of the results of the eva luation, plan of the implementation of the check and responsibility for, etc.

Cost control scheme is to point to to eliminate improve cost factors and play the measures adopted by the cost advantage. Cost control scheme and corrective measures are different.
成本控制方案是指為消除提高成本因素和發(fā)揮成本優(yōu)勢所采取的措施。成本控制方案是成本策劃的結(jié)果，應(yīng)針對提高成本因素和成本優(yōu)勢逐一制定。一般情況下，成本控制方案可能涉及到具體降低成本的目標、為實現(xiàn)目標所賦予有關(guān)職能和層次的職責(zé)和權(quán)限、提高成本因素、實現(xiàn)目標所采取的措施、方法和時間表、措施的實施效果及目標實現(xiàn)結(jié)果的評價、方案實施情況的檢查和責(zé)任的追究等內(nèi)容。
　　成本控制方案是指為消除提高成本因素和發(fā)揮成本優(yōu)勢所采取的措施。成本控制方案與糾正措施是有區(qū)別的。
　　一、成本控制給企業(yè)帶來的好處
　　1、明確物料、人工、水電等各種費用支出、消耗水平；
　　2、準確的成本數(shù)據(jù)是制定價格的依據(jù)，便于企業(yè)提高市場競爭能力；
　　3、直接經(jīng)濟效益的體現(xiàn)：成本的降低=增加收入=增加利潤=增加凈利潤；
　　4、成本關(guān)聯(lián)到財務(wù)、物流、生產(chǎn)3大核心業(yè)務(wù)，是企業(yè)管理的中心樞紐；
　　5、成本管理水平的提高可以帶動和促進整個公司管理水平的提高。
核心問題
　　二、企業(yè)在成本控制方面存在的核心問題：
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