科技學(xué)院畢業(yè)設(shè)計(jì)（論文）題目璧山福祿山泉飲用水業(yè)成本控制探究院（系）經(jīng)濟(jì)管理學(xué)院專業(yè)班級(jí)會(huì)計(jì)學(xué)本科2006級(jí)學(xué)生姓名學(xué)號(hào)指導(dǎo)教師職稱講師評(píng)閱教師職稱2010年6月10日注意事項(xiàng)A2A0A4A1A6A7A3A9A10A5A8A11A12A15A2A13A17A14A6A19A16A18A20A21A22A23A24A25A26A27A28A29A21A30A31A32A33A34A35A36A37A33A38A39A40A41A42A37A43A43A44A45A46A31A47A48A49A50A51A33A52A39A40A41A47A48A49A50A53A33A54A55A36A42A56A57A58A59A60A61A62A31A63A33A64A39A65A66A67A68A69A70A71A42A72A73A64A31A47A74A39A47A75A64A47A76A77A39A78A79A33A56A80A42A81A64A39A82A83A84A41A85A31A32A86A64A39A44A87A41A88A69A89A90A91A92A93A42A64A39A31A74A39A44A87A58A94A95A96A97A44A42A58A98A99A100A101A47A102A103A104A105A106A31A107A39A108A91A64A39A74A39A44A87A58A94A95A96A86A32A97A44A109A37A86A56A57A98A99A69A110A18A111A47A39A78A112A113A47A114A34A115A116A47A52A39A117A39A47A117A39A118A39A42A119A120A57A31。A51A86A39A44A47A100A121A41A88A69A96A33A39A44A122A123A107A124A71A125A126A107A111A127A44A128A90A129A107A130A120A44A66A131A132A133A134A135A41A88A107A136A137A138A44A107A58A25A139A140A141A142A127A32A33A90A102A92A93A91A34A54A23A100A101A107A41A88A67A68A143A144A145A146A21A107A67A68A143A93A147A148A146A21A107A149A150A100A101A151A134A135A152A153A154A155A24A25A145A156A109A100A121A129A157A107A158A159A135A89A107A39A44A160A161A84A162A163A143A90A102A44A111A127A107A58A25A143A164A165A166A37A33A167A168A64A39A162A143A169A51A105A27A130A120A107A64A39A53A43A36A170A171A23A172A27A130A120A51A33A100A121A151A146A21A95A136A28A173A23A36A27A171A53A33A174A57A90A102A91A175A34A151A150A102A103A104A105A107A176A177A178A179A173A39A180A53A86A181A182A123A103A96A33A92A93A42A64A39A31A32A33A56A57A69A19A183A110A18A111A47A39A78A112A113A47A114A34A115A116A47A52A39A117A39A47A117A39A118A39A42A119A120A57A31A55A103A181A182A37A33A184A185學(xué)生畢業(yè)設(shè)計(jì)（論文）原創(chuàng)性聲明本人以信譽(yù)聲明所呈交的畢業(yè)設(shè)計(jì)（論文）是在導(dǎo)師的指導(dǎo)下進(jìn)行的設(shè)計(jì)（研究）工作及取得的成果，設(shè)計(jì)（論文）中引用他（她）人的文獻(xiàn)、數(shù)據(jù)、圖件、資料均已明確標(biāo)注出，論文中的結(jié)論和結(jié)果為本人獨(dú)立完成，不包含他人成果及為獲得科技學(xué)院或其它教育機(jī)構(gòu)的學(xué)位或證書而使用其材料。與我一同工作的同志對(duì)本設(shè)計(jì)（研究）所做的任何貢獻(xiàn)均已在論文中作了明確的說(shuō)明并表示了謝G5859。畢業(yè)設(shè)計(jì)（論文）作G13785（G12626G4395）年月日科技學(xué)院本科生畢業(yè)設(shè)計(jì)（論文）璧山福祿山泉飲用水業(yè)成本控制探究院（系）經(jīng)濟(jì)管理學(xué)院專業(yè)班級(jí)會(huì)計(jì)學(xué)2006級(jí)學(xué)生姓名指導(dǎo)教師講師2010年6月10日A186A187A188A189A190A186A191A192A193A194A195A196A195A197A198I摘要隨著我國(guó)經(jīng)濟(jì)體制改革的不斷深化，企業(yè)面臨的經(jīng)營(yíng)環(huán)境也不斷發(fā)生著巨大的變化，市場(chǎng)競(jìng)爭(zhēng)更趨激烈。對(duì)于中小企業(yè)來(lái)說(shuō)，企業(yè)成本越來(lái)越成為影響企業(yè)利潤(rùn)高低的重要因素，而且成為影響企業(yè)競(jìng)爭(zhēng)力大小、生存發(fā)展?jié)摿Ω叩偷闹匾獑?wèn)題。然而，由于歷史原因，中小企業(yè)比較不注重成本控制，在我國(guó)加入WTO后，中小企業(yè)面臨著日益嚴(yán)重的壓力和愈來(lái)愈激烈的競(jìng)爭(zhēng)，中小企業(yè)只有不斷加強(qiáng)成本控制，才能提高企業(yè)的市場(chǎng)競(jìng)爭(zhēng)能力和活力水平，因此，必須利用先進(jìn)的科學(xué)的管理方法來(lái)增強(qiáng)自身實(shí)力，從而不斷提高企業(yè)的經(jīng)濟(jì)效益和競(jìng)爭(zhēng)能力。本文分析了璧山福祿山泉飲用水廠的成本控制現(xiàn)狀，以G2462G1866面對(duì)的競(jìng)爭(zhēng)壓力，在此G3534G11796G990提G1998了有G1863成本控制的改進(jìn)G6526G7057。關(guān)鍵詞企業(yè)G3G3G3成本G3G3G3G16855G7609分析G3G3G3控制G3A186A187A188A189A190A186A191A192A193A194A195A199A195A197A198IIABSTRACTWITHTHEDEEPENINGOFECONOMICREFORMINOURCOUNTRY,THEOPERATINGENVIRONMENTOFENTERPRISESISUNDERGOINGGREATCHANGESTOOTHEMARKETBECOMESEVERMORECOMPETITIVEFORANENTERPRISE,COSTISANIMPORTFACTORAFFECTINGITSPROFITANDCOSTALSODETERMINESTHECOMPETITIVENESSANDPOTENTIALOFANENTERPRISEHOWEVER,DUETOHISTORICALREASONS,ARCHITECTUREENTERPRISESUSEDTOPAYLITTLEATTENTIONTOCOSTCONTROLNOWOURCOUNTRYHASJOINEDWTO,ARCHITECTUREENTERPRISESCOMETOFACEEVERINCREASINGPRESSUREFROMFOREIGNCOUNTERPARTSONLYBYSTRENGTHENINGCOSTCONTROLCANANENTERPRISEIMPROVEITSVITALITYANDCOMPETITIVENESSSOANENTERPRISEMUSTLEARNTOTAKEADVANTAGEOFADVANCEDANDSCIENTIFICMANAGEMENTMETHODTOBUILDUPITSCOMPETITIVENESSANDIMPROVEPROFITINTHISTHESIS,THEAUTHORANALYZESTHEINTERNALANDEXTERNALOPERATINGENVIRONMENTOFCOMPANY,THECOMPETITIONITFACESANDTHEURGENCYTOSTEPUPCOSTMANAGEMENTKEYWORDSENTERPRISEG727COSTG727INVESTIGATIONANDANALYSISG727CONTROLA200A201A202A203A204A200A205A206A207A208A209A210A211III目錄中文G6700要G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G44G3G14533文G6700要G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G44G44G3G980G3G5353G16340G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G3G708G980G709G17885題的G11458的G2462G1866G5859G1053G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G3G708G1120G709本G6265G2590G11752G12362的G5617G17347G2462G1881G4493體G13007G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G21G3G708G989G709問(wèn)題G16786G16757G2462G16855G7609G6175G8585G994方法G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G21G3G1120G3成本控制的G9097G1053G2462G5859G1053G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G24G3G708G980G709成本G11468G1863理G16782G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G24G3G708G1120G709成本控制G2462G5859G1053G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G26G3G989G3我國(guó)中小企業(yè)成本控制的G6984體現(xiàn)狀G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G28G3G708G980G709中小企業(yè)成本控制現(xiàn)狀G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G28G3G708G1120G709G1039要問(wèn)題G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G19G3G3247G3璧山福祿山泉飲用水業(yè)成本控制現(xiàn)狀G2462存在的問(wèn)題G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G22G3G708G980G709企業(yè)G8022G1929G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G22G3G708G1120G709成本G7512成G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G22G3G708G989G709成本控制現(xiàn)狀G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G23G3G708G3247G709存在的問(wèn)題G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G27G3G1128G3改進(jìn)璧山福祿山泉飲用水廠成本控制的G6526G7057G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G28G3G708G980G709強(qiáng)化成本管理G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G28G3G708G1120G709科學(xué)G1927G12586，G19489低G19762生G1147成本G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G20G28G3G708G989G709G18331用G1328業(yè)成本法G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G21G19G3G1857G3G5647G13479G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G21G21G3G2454G13783文G10498G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G21G22G3G14280G3G3G16886G3G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G17G3G21G23G3G3G3G3A212A213A214A215A216A212A217A218A219A220A221A222A223A2241一引言（一）選題的目的及其意義由于現(xiàn)G1207G12050G1262競(jìng)爭(zhēng)日趨激烈，我國(guó)G5468G3822中小企業(yè)企業(yè)G17902G17819G6183G1227G7696G6124、G1227G1552G6124G12573來(lái)G6205大市場(chǎng)G1233G20081，在市場(chǎng)G990G16863G8726G980G5121G1055G3332，G1306隨著企業(yè)G994企業(yè)G1055G19400的競(jìng)爭(zhēng)、G2524G1328、G13864G11443G12573G6124爭(zhēng)G12586G11065的G5224用，中小企業(yè)的利潤(rùn)G12366G19400在G13565小。G18039G1052，在G17837G12193G5785G1929G991，生G1147G3423中小企業(yè)G3926G1321提G2331自G5061的利潤(rùn)G2614G731控制成本G4613成了重中G1055重。有G16855G7609G7186G12046我國(guó)的中小企業(yè)，原G7460G7021的G17165用G2356了G5647成本G5468大的比重，G980G14336在6G19以G990，有的甚至高達(dá)G28G19。G17837G12193現(xiàn)象不得不G5353起我們的注G5859和G1863于成本控制的深G5617。G3G1998現(xiàn)G990述G5785G1929G994我國(guó)成本控制的G11752G12362起步也比較晚也是有密切G13864G13007的，我國(guó)的成本控制G11752G12362始于G27G19年G1207，比西方晚了足足幾十年。在我國(guó)現(xiàn)行公認(rèn)的G1147品生G1147成本控制是指“企業(yè)在生G1147G1147品G17819程中,G3G18331用G980定的控制標(biāo)準(zhǔn)和G6175G8585,G3使勞動(dòng)耗G17165G2462各G12193G17165用開(kāi)支控制在預(yù)算范圍G1881。G2462時(shí)發(fā)現(xiàn)偏差,G3找G1998原因,G3G18331取有效G6526G7057,G3使企業(yè)最終G11458標(biāo)得以實(shí)現(xiàn)。它是根據(jù)事先制定的成本預(yù)算,G3對(duì)企業(yè)日常發(fā)生的各項(xiàng)生G1147經(jīng)營(yíng)活動(dòng)按照G980定的原則,G3G18331用專門方法進(jìn)行嚴(yán)G7696的G16757算、監(jiān)督、指導(dǎo)和G16855節(jié),G3把各項(xiàng)成本控制在G980個(gè)允許的范圍G1055G1881。狹G1053的G1147品成本控制又被稱為“日常成本控制”或“事中成本控制”G3國(guó)外對(duì)于成本控制的G11752G12362早在G989十年G1207G4613開(kāi)始了，而且G1866理G16782G11752G12362十分的深入。美國(guó)G1262G16757學(xué)G1262G708AAAG709所屬成本G8022念G994標(biāo)準(zhǔn)委員G1262在G20G28G24G20年在修改了G20G28G23G22年給成本所G991的定G1053，定G1053認(rèn)為“成本是指為達(dá)到特定G11458的而發(fā)生或G5224發(fā)生的G1227G1552犧牲，它可用貨幣單位加以衡量?！盙17837個(gè)定G1053有G989層含G1053第G980，成本是G980G12193G1227G1552犧牲，G17837G12193G1227G1552犧牲可以理解為G980G12193G1227G1552消耗，不僅可以是現(xiàn)金支G1998，也可以是物資消耗、勞動(dòng)消耗或是從外部提供的勞務(wù)的消耗。第G1120，G17837G12193G1227G1552犧牲是為了G980定G11458的，G17902常是指由經(jīng)營(yíng)G11458的而衍生的G11458的。從G17837個(gè)G5859G1053G990說(shuō)，成本是G994經(jīng)營(yíng)G11458的有G1863的所消耗的G1227G1552。第G989，G17837G12193犧牲可以用貨幣測(cè)定，也G4613是說(shuō)可以用貨幣G16757量，因?yàn)镚17837些G1227G1552要變?yōu)槌杀?，最終都必須以貨幣來(lái)表現(xiàn)”?？梢?jiàn)，G17837G980定G1053的外延G19762常廣泛，遠(yuǎn)遠(yuǎn)超G1998了G1147品成本的G8022念。正是因?yàn)槭菤v史原因和我國(guó)中小企業(yè)現(xiàn)行的狀G1929我們更G5224該提高對(duì)成本控制的重視程度，并加強(qiáng)成本控制的G11752G12362。因此本文以璧山福祿山泉飲用水廠為例對(duì)G1866成本控制得現(xiàn)狀進(jìn)行比較深入的G16855G7609，找G1998G1866成本控制存在的G5342G12483，G19036對(duì)問(wèn)題提G1998了改進(jìn)G6526G7057。G1523此更G3921的G5617G13783中小企業(yè)成本控制的重要G5627和對(duì)成本控制G1863注的必要G5627和重要G5627。G3G3A225A226A227A228A229A225A230A231A232A233A234A235A236A2372（二）本報(bào)告研究的思路及內(nèi)容體系本文在實(shí)G3332取G16789的G3534G11796G1055G990進(jìn)行理G16782G13479G2524實(shí)G19481的G11752G12362。G17902G17819實(shí)G3332G16855G11752得到G19668要的原始G6980據(jù)，G4570G1866G994理G16782G11705G16794進(jìn)行對(duì)比分析，找G1998璧山福祿山泉飲用水廠成本控制所存在的問(wèn)題并提G1998G11468G5224的改進(jìn)G6526G7057。G1881G4493體G13007的G13464成分為G1857個(gè)部分第G980部分，G5353G16340。是對(duì)本文的G16855G7609G11458的、G16855G7609G5859G1053、G16855G7609G5617G17347體G13007進(jìn)行G6984體的G1183G13473，對(duì)G1867體的G16855G7609G1881G4493進(jìn)行問(wèn)題G16786G16757，對(duì)G16855G7609方法進(jìn)行說(shuō)G7138和G19428述。第G1120部分，成本控制的G9097G1053G2462G5859G1053。本部分是對(duì)本文中G4570所要G9053G2462的G980些G1863于成本控制的G3534本理G16782G2462現(xiàn)行成本控制中的個(gè)G2047方法進(jìn)行G1183G13473，使我們對(duì)成本控制G2462個(gè)G2047的方法有G980個(gè)G6984體而G1852面的了解和認(rèn)G16794。第G989部分，我國(guó)中小企業(yè)成本控制的G6984體現(xiàn)狀G17902G17819G7609G19417學(xué)G13785們對(duì)我國(guó)中小企業(yè)的現(xiàn)狀的G11752G12362和G16855G7609分析G6265G2590，找G1998我國(guó)中小企業(yè)在成本控制中的G1039要問(wèn)題，G1866對(duì)璧山福祿山泉飲用水廠成本控制現(xiàn)狀的分析而找G1998問(wèn)題、提G1998改進(jìn)G6526G7057有重要的G1523G18504G1328用第G3247部分，璧山福祿山泉飲用水廠成本控制現(xiàn)狀現(xiàn)狀G2462存在的問(wèn)題對(duì)璧山福祿山泉飲用水廠的G8022G1929，G2462G1866G1039要成本G7512成要素、成本項(xiàng)G11458G2462成本控制的現(xiàn)狀進(jìn)行分析，對(duì)G16855G7609問(wèn)G2379進(jìn)行G13491G16757分析和G178293年的支G1998G7138G13466表進(jìn)行G13520G2524分析，在此G3534G11796G990找G1998該企業(yè)在成本控制方面存在的G1039要問(wèn)題并進(jìn)行G2027G12046，該部分是本G16855G7609G6265G2590的G1039要G13464成部分第G1128部分，改進(jìn)璧山福祿山泉飲用水廠成本控制的G6526G7057本部分G17837是G3534于璧山福祿山泉飲用水廠成本控制現(xiàn)狀G2462存在的問(wèn)題而在此G3534G11796G1055G990提G1998的G11468G5224的改進(jìn)G6526G7057，是本文的G11458的所在。第G1857部分，G13479G16782對(duì)本G16855G7609G6265G2590的G11458的、G5859G1053、G1039要G16855G7609分析G1881G4493、G5647G13479問(wèn)題G2462提G1998的改進(jìn)G6526G7057加以G5647G13479的G13479G7475G5627G16817G16833。（三）問(wèn)題設(shè)計(jì)及調(diào)查手段與方法為了能G3827有效的G14731G5725璧山福祿山泉飲用水廠成本控制的G11468G1863G5785G1929，特實(shí)G3332的對(duì)原始G6980據(jù)進(jìn)行G6922G19610。為使G16855G7609的問(wèn)題更G1867G19036對(duì)G5627和G1868G3423G5627特G16786G13634了G980G5364成本控制的G16855G7609表。G1866G16855G7609表的G16786G16757G5785G1929G3926G991G29G3問(wèn)題設(shè)計(jì)A238A239A240A239A241A242A243A244A242A245A246A247A248A249A250A229A251A252A253A254A238A225A226A227A228A229A225A230A231A232A233A234A235A236A2373A255A1A0A24A63A62A61A6A7A8A3A4A5A9A10A11A12A13A17A14A15A2A20A16B35C510D10A20A18A23A8A3A19A21A22A24A25A26A4A5A27A28A29A30A17A31A32A33A37AA38A34A35A36BA42A29A30,A43A44A35A36A9A39CA46A40A41A45A29A30DA50A47A48A48A53A8A3A49A51A52A54A26A4A5A27A28A29A30A17A55A56A57A37AA61A58A59A60BA65A62A63A64A66A60CA65A62A67A28A68A60DA72A69A70A71A76A8A3A73A19A51A22A24A25A26A4A5A74A4A75A77AA81A78A79A80BA85A82A83A84A86A88A87A89A84CA82A83A90A91DA92A93A94A95A96A97A98A99A100A89A84A101A102A103A104A87A102A105AA89A106A107,A108A109A110BA111A112A102A105A108A109A110CA102A105A113A114A93A109A110DA115A108A102A105A116A97A98A117A118A89A84A101A102A87A119A120AA121A122A123A124BA108A125A126A123A124CA127A128A123A124DA115A108A119A120A129A97A98A123A124A89A84A101A102A119A120A87A109A110AA130A131A105A132A133A89A84BA134A135A136A108A109A137A138A139A108A140A141CA115A142A143A109A110DA144A145A146A147A148A97A98A149A150A151A117A118A89A84A101A102A87A152A153AA154A155A156A157A108A157A158A159A160BA154A155A156A157A161A162CA163A164A102A105A165A108A111A112A159A160DA166A167A168A169A97A98A89A84A101A102A119A120A87A170A171A172A173AA174A175A108A109BA109A110A92A176CA115A108A109A110DA177A178A179A140A180A181A97A98A89A84A101A102A170A171A172A173A87A182A135A183AA184A185A186A187BA188A105A186A187CA189A190A186A187DA115A108A186A187A180A180A97A98A89A84A101A102A87A153A191A86A88AA192A193A149A150A151BA194A159A149A150A151CA86A88A195A150DA196A197A149A150A151A180A198A97A98A89A84A101A102A199A200A201A106A107A165A87A155A202AA194A159A200A201A164A203BA204A159A200A201A164A203CA92A176A200A201A164A203DA90A200A201A180A205A97A98A89A84A101A102A172A173A87A206A106A207A173A153A191A208AA196A197A149A150A151A209A153BA86A88A195A150A209A153CA192A193A149A150A151A209A153DA208A208A209A153A180A210A97A98A211A212A213A214A87A215A216AA217A218A219A220A133BA221A222A223A224A133CA149A150A219A220A133DA225A226A227A228A180A96A97A98A221A222A229A89A84A101A102A172A173A87A230A231A183A232A233AA195A175A234A235BA236A237A234A235CA238A90A234A235DA239A240A241A242A180A116A97A98A243A244A165A245A229A89A84A246A247AA248A249A250A251,A252A207A172A173BA253A254A90A255CA244A204A90A156,A244A138A122A156DA214A0A1A153A180A129A97A98A89A84A8A89A87A2A3AA219A207A4A158A182A135BA219A207A4A158,A43A90A182A135CA2A3A90A217A5DA93A2A3A180A148A97A98A117A118A89A84A250A251A87A223A204AA224A6A92A204BA224A188A105A92A204CA224A189A92A204DA93A250A251A95A7A9A10A11A95A12A13A14A15A16A55A63A174調(diào)查手段與方法本G1166利用本學(xué)G7411實(shí)G1076的G7438G1262，對(duì)該企業(yè)展開(kāi)G1863于成本控制G11468G1863G1881G4493的G16855G7609。G1039要G18331用的G6175G8585和方法為問(wèn)G2379G16855G7609法、G7609G16822法、G16278G4531法。在企業(yè)實(shí)G3332G16855G11752G7411G19400，對(duì)G6984個(gè)企業(yè)成本控制進(jìn)行G16278G4531了解。G7609G19417G11468G1863G1082G12833和企業(yè)的G11468G1863資G7021，對(duì)G11468G1863G1166員G18331用G16822問(wèn)，實(shí)G3332進(jìn)行G16278G4531，G7609G19417G17829G989年的成本控制的資G7021G12573方法得到第G980G6175的G6980據(jù)。A180A169A97A98A147A18A86A199A89A84A101A102A106A107A165A87A31A19AA201A168A86A88BA204A159A86A88CA230A20A86A88DA93A99A86A88A198A181A97A98A165A193A197A149A150A151A87A147A18A95A131A223A21AA174A175A193BA234A22A193CA92A176DA90A44A147A18A198A180A97A98A117A118A89A84A201A23A87A238A105AA239A24A25A203BA241A24A25A203CA92A24A25A203DA23A90A235A139A198A198A97A98A217A132A133A89A84A192A194A159A87A164A203AA242A26A214A19BA149A150A214A19CA102A27A214A19DA245A28A198A205A97A98A29A139A132A133A89A84A87A103A30AA249A150A32A33BA231A125A193A34CA253A35A132A228DA36A37A132A133A198A210A97A98A89A84A101A102A87A38A39AA75A40A101A102BA75A165A101A102CA75A138A101A102DA127A128A101A102A198A96A97A98A89A84A87A38A89A41A33AA42A45A46A110A111A47A48BA54A49A46A110A111A47A48CA50A51A46A110A111A47A48DA104A52A110A111A53A56A57A58A59A53A60A61A62A64A65A190A186A59A66A67A68A69A70A71A72A705二成本控制的涵義及意義（一）成本相關(guān)理論1成本的概念G3G3成本是G2842品經(jīng)濟(jì)的G1147物，是G2842品經(jīng)濟(jì)中的G980個(gè)經(jīng)濟(jì)范G11080，是G2842品G1227G1552的G1039要G13464成部分。成本的G1881G4493G5460G5460要G7393從于管理的G19668要。此外，由于從事經(jīng)濟(jì)活動(dòng)的G1881G4493不G2528，成本含G1053也不G2528。隨著G12050G1262經(jīng)濟(jì)的發(fā)展，企業(yè)管理要G8726的提高，成本G8022念和G1881G9097都在不斷的發(fā)展、變化，G1166們所能G5875G2475到的成本范圍G17892G9188G3332G6205大。G3G3不G2528的經(jīng)濟(jì)環(huán)境，不G2528的行業(yè)特G9869，對(duì)成本的G1881G9097有不G2528的理解。G1306是，成本的經(jīng)濟(jì)G1881G4493G5414G13447起來(lái)有G1016G9869是G1861G2528的G980是成本的G5430成是以G7588G12193G11458標(biāo)為對(duì)象的。G11458標(biāo)可以是有G5430的G1147品或G7092G5430的G1147品，G3926G7044G6228G7427、G7044G5049G14414G727也可以是G7588G12193G7393務(wù)，G3926G6957G13958、G2367生G13007G13491的G7393務(wù)G11458標(biāo)。G1120是成本是為實(shí)現(xiàn)G980定的G11458標(biāo)而發(fā)生的耗G17165，G8821有G11458標(biāo)的支G1998則是G980G12193G6451G3845，不能G2495G1328成本。G3G3成本是G2842品G1227G1552的最重要G13464成部分，是耗G17165和G15929G1619的G13491G980體，它G7094是生G1147中耗G17165的G2465G5224，又是生G1147G17819程中G15929G1619的G4622度。G3G1262G16757學(xué)成本的G980G14336G9097G1053是特定的G1262G16757G1039體為了達(dá)到G980定的G11458的的發(fā)生的可以用貨幣G16757量的G1207G1227。G1867體來(lái)說(shuō)G2265G6336G3926G991幾層G9097G1053G20、成本必須發(fā)生于G7588G980特定的G1262G16757G1039體，以G12538G2524G1262G16757G1039體G1563G16786。G21、成本的發(fā)生是為了達(dá)到G980定的G11458的。生G1147是G1166G12879有G11458的的活動(dòng)，G3926G7536成本的發(fā)生G8821有G7138G11842的G11458的，則只能是G980G12193G9022G17165。G22、成本必須是可以用貨幣G16757量的，G2554則G4613G7092法進(jìn)行成本的G7692算。G2528時(shí)，成本G1262G16757G1146屬于G1262G16757，因此G5224G12538G2524G1262G16757的貨幣G16757量G1563G16786。G32成本的實(shí)際內(nèi)容從理G16782G990說(shuō)，G1147品成本G5224是G1147品G1227G1552中的G2081G1016部分，G2375物化勞動(dòng)的G17728G12239G1227G1552和勞動(dòng)G13785為自G5061勞動(dòng)所G2031G17908的G1227G1552。G1306在實(shí)G19481G5049G1328中，對(duì)于G980個(gè)實(shí)行經(jīng)濟(jì)G7692算制的企業(yè)來(lái)說(shuō)，必須以生G1147經(jīng)營(yíng)G17819程中的G6922入來(lái)G5369G15929支G1998，G15929G1619生G1147經(jīng)營(yíng)中的資金耗G17165。G1147品成本開(kāi)支范圍是以G1147品成本的實(shí)G17148為G3534G11796，G2528又G13783G15397了加強(qiáng)企業(yè)經(jīng)濟(jì)G7692算、進(jìn)行生G1147耗G17165的要G8726，不G980部分G994G1147品G1227G1552G7092G1863的G17165用也G2027入到了G1147品成本中。G13520G2524G980些G11468G1863的G16280定，成本開(kāi)支范圍G2265G6336G1857項(xiàng)分G2047G3926G991G11G20G12為制G17908G1147品而消耗的原G7460G7021、G17753G2173G7460G7021、外G17153G2334成品和G10135G7021的原G1227和G17828G17767、G16025G2380、G6984理G12573G17165用G727G11G21G12為制G17908G1147品而耗用的勞動(dòng)力G727G11G22G12企業(yè)生G1147單位支G1196給G13856G5049的G5049資、G3882金、G8953G17160、G15929G2173和提取的福利G17165G727G11G23G12生G1147用G3278定資G1147G6252G7099G17165、G12211賃G17165G11不G2265G6336融資G12211賃G17165G12、修理G17165和低G1552易耗品的攤銷G17165用G727G11G24G12企業(yè)生G1147單位因生G1147原因發(fā)生的廢品G6451G3845，以G2462季節(jié)G5627、修理G7411G19400的停G5049G6451G3845G727G116G12企業(yè)生G1147單位為管理和G13464織生G1147而A53A56A57A58A59A53A60A61A62A64A65A190A186A59A66A67A68A69A70A71A72A706支G1196的辦公G17165、取暖G17165、水電G17165、差旅G17165，以G2462G17828G17767G17165、保險(xiǎn)G17165、G16786G16757制圖G17165、試驗(yàn)檢驗(yàn)G17165和勞動(dòng)保護(hù)G17165G12573。G33期間成本的定義G7411G19400成本也稱G7411G19400G17165用，又稱為G19762G1147品成本或G19762制G17908成本，是G994G1147品生G1147活動(dòng)G8821有直接G13864G13007的成本。G7411G19400成本不G16757成本，而是直接G5414入當(dāng)G7411G6451益的本G7411G17165用。在賬務(wù)處理G990是于發(fā)生G1852G20081G2027在利潤(rùn)表中G1328為該G7411