摘要
企業(yè)成本是影響企業(yè)財(cái)務(wù)狀況的重要因素之一，是企業(yè)正常的進(jìn)行生產(chǎn)經(jīng)營(yíng)、降低財(cái)務(wù)風(fēng)險(xiǎn)的保障。提高經(jīng)濟(jì)效益，滿足社會(huì)需求，是企業(yè)發(fā)展的根本目標(biāo)，因此就需要企業(yè)必須提高成本意識(shí)，不斷完善成本核算及控制工作。傳統(tǒng)的成本管理僅以企業(yè)是否節(jié)約為依據(jù)，片面強(qiáng)調(diào)節(jié)約和節(jié)省，然而成本控制及核算是一門不斷推陳出新的理論，企業(yè)應(yīng)該依據(jù)自身的實(shí)際情況不斷地調(diào)整成本控制方法，更新成本控制理念，從戰(zhàn)略的高度去實(shí)施。本文針對(duì)xxxx公司成本控制及核算存在的問(wèn)題等方面進(jìn)行分析，進(jìn)而為xxxx公司制定出有效的成本控制及核算的措施，同時(shí)期待我國(guó)制造企業(yè)在成本控制及核算的問(wèn)題方面，提出更為有效的改進(jìn)方法。

關(guān)鍵詞　制造費(fèi)用 成本控制 作業(yè)成本法
Abstract
Affect business costs is an important factor in the financial situation， is one of the normal production and operation enterprises, reduce financial risk protection. Improve economic efficiency, to meet the needs of the community, is a fundamental goal of business development, hence the need for companies to improve cost-consciousness, and continuously improve cost accounting and control. Traditional cost management company is to save only based on one-sided emphasis on savings and savings, but cost control and accounting is a constantly changing world of theory, companies should be based on the actual situation of their own cost-control methods to adjust constantly to update the concept of cost control, From a strategic perspective to implement. In this paper, Jieming company cost control and accounting problems in areas such as analysis, which in turn Jieming Company to develop effective cost control and accounting measures, while looking forward to China's manufacturing enterprises in cost control and accounting issues, the proposed method is more effective improvement.
Keywords manufacturing enterprise cost control　　activity based costing

本人書寫論文多年，上傳作品都是畢業(yè)合格作品！完整的內(nèi)容！格式標(biāo)準(zhǔn)！