首先，本文通过分析法森公司的成本控制现状，指出了其在成本控制中的
的问题，主要是研发只注重产品性能，但忽视了产品经济性，采购环节价格偏
高且没有做到供应链上所有涉及部门参与其中去控制采购成本，销售环节忽视
市场的分析定位。公司 ERP 软件落后，不能满足成本精细核算管理的需求
其次，对苏州法森公司的现状分析后，从研究开发与市场前端环节开始，
再到原物料采购成本控制的实施，企业人工成本的控制落实，制程中的成本控
制，改进成本核算方法、ERP 系统的完善、降低损耗成本等多个方面，指出了提
升成本控制水平的措施。结合公司生产特点，以价值链理论为铺垫，运用价值
工程的理论，经过战略定位分析，为法森公司的成本控制制定了适合自身的方
案
最后，战略成本管理的实施，是管理成本的非常重大的创新，亦是挑战传
统成本的一种新模式，诸多方案贯彻实行下去后，保障措施是不可或缺，法森
公司又陆续推行了如积极推行企业产权改革，强化企业成本管理理念，明确责
任，划分责任，落实责任，完善费用成本控制体系，积极转变财务职能等一系
列的保障措施，确保成本控制的措施能正真落实到位。通过分析法森公司成本
控制方案落实之后的情况，为对完善公司成本控制制度，提高成本控制的有效
性，提供了参考和帮助。成本控制是企业永恒的话题，如果根据企业自身的特II
点，摸索出适合自身的成本控制方式尤为重要。成本管理又需要全员参与，不
仅需要管理者从战略高度通盘考虑，打破旧的理念，在每个决策中体现成本控
制理念、财务思维模式，而且需要每名基层员工积极参与，让基层员工也具有
成本控制意识，让员工知道每个个体都在消耗企业资源，都是企业的成本控制
单位。如何提高基层员工的成本控制意识，调动每个员工的积极性，参与各项
成本控制活动，发挥其智慧和热情，值得每个管理者深思。通过本文对成本控
制的应用方案的论述，说明有效的成本管理不仅可以提高企业的利润率，更重
要的是可以提高企业的活力，提升其市场竞争力
关键词：
成本控制，成本管理, 会计核算，战略管理III
Abstract
Research on cost control of Suzhou Fasten Company
With the huge changes in the economic environment, how to reduce costs is be-
coming an increasingly issue for both small and medium enterprises. Undeniably, in
the global economic development today, small and medium enterprises cost control
and research issues have been concerned, but how to stand in the competitive market
competition, there are still many problems to be resolved. How to control costs and
enhance the competitiveness of enterprises, has been worthy of our in-depth thinking
and research, to achieve the established goals, we must stand in the strategic height of
the cost of analysis.
This paper first analyzes the current situation of cost control in Fasten Compa-
ny, and points out its problems in cost control. It mainly focuses on product perfor-
mance, but ignores the product value, the high price of procurement, sales of the
market to ignore the analysis of positioning. Company ERP software far lag behind,
which cannot meet the needs of the cost management.
And analyzes the status of Fasten Company, from the research and develop-
ment and market front-end links to the implementation of the original material pro-
curement cost control, the implementation of enterprise labor costs control, cost con-
trol in the process, improve the cost accounting method, ERP system has been im-
proved and other aspects, pointing out the measures to enhance the level of cost con-
trol. Combined with the company&39;s production characteristics, the value chain theory
for the bedding, the use of value engineering theory, through strategic positioning
analysis, and develop a program for this company.
The implementation of strategic cost management is a very important innova-
tion in management costs, and also is a new model that challenges traditional costs.IV
After many of the programs are implemented, safeguards are indispensable. Fasten
has also pursued a positive implementation of corporate property rights reform,
strengthen the concept of enterprise cost management, clear responsibility, division of
responsibilities, the implementation of responsibility, improve the cost of cost control
system, and actively change the financial functions and a series of safeguards to en-
sure that cost control measures can be implemented in place. Finally, through the
analysis of the current situation of cost control and the improvement suggestions, the
paper points out the direction of improving the accuracy of the company&39;s cost control
system and improving the cost control, and has played a leading role in improving the
cost control of the manufacturing enterprises in the future. Cost control is the eternal
topic of its business, if according to the characteristics of company own; Not only
need managers from a strategic perspective, to break the old idea, in each decision to
reflect the cost control concept and financial thinking mode, and the need for active
participation of each grassroots staff, so that grassroots employees also have a sense
of cost control, so that employees know each individual in the consumption of enter-
prise resources, are the cost of corporate control units. How to improve the grassroots
staff&39;s cost control awareness, to explore their own cost control is particularly im-
portant. Cost management requires full participation, how to mobilize the enthusiasm
of each employee, to play its wisdom and enthusiasm, it is worth every manager
thought. Through this paper, the application of cost control program, not only shows
the effective cost management, but also to improve the profitability of enterprises,
more importantly, to improve the vitality of enterprises and enhance its market com-
petitiveness eventually.
Key words:
cost control, cost management, accounting calculation, strategic managementV
目 录
第 1 章 绪论....... 1
1.1 研究背景与意义 .... 1
1.2 研究内容与方法 .... 2
1.3 理论基础和文献综述 ........ 3
第 2 章 苏州法森公司成本控制存在的问题及成因分析....... 5
2.1 公司概况 .... 5
2.2 生产经营和成本控制中的问题 .... 6
2.3 成本控制问题的成因分析 .......... 10
第 3 章 苏州法森公司成本控制的方案制定. 12
3.1 建立战略成本管理思想 .. 12
3.2 人工成本控制方案设计.... 15
3.3 质量成本控制方案设计 .. 16
3.4 成本核算方法改进方案设计 ...... 19
第 4 章 苏州法森公司成本控制的对策实施及保障. 22
4.1 成本控制的对策实施步骤 .......... 22
4.2 对策实施过程中的保障措施 ...... 31
4.3 方案落实后的初步效果 .. 33
结 论 ..... 35
参考文献 . 36
致 谢 ..... 371
第 1 章 绪论
1.1 研究背景与意义
1.1.1 研究背景
随着经济环境的巨大变化，如何降低成本日益成了无论是大公司还是中小
企业日益关心的问题。不可否认，在全球经济发展的今天，中小企业的成本控
制与研究问题得到了关注，但是想要在激励的市场竞争中站稳脚，还是有诸多
问题需解决。苏州法森公司是法森公司在苏州的子公司，主要从事标签的生产,
公司生产的标签被广泛应用于医药、服装、电子电器等领域，是国际各大名牌
产品的青睐材料。自 2004 年投资苏州以来，公司业务取得了长足的发展，2008
年以来，每年的产品销售收入稳定达到人民币 10 亿元左右。但是法森公司在发
展壮大的过程中，随着竞争日趋激烈,标签行业已经告别以前
。。。以上简介无排版格式，详细内容请下载查看
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