随着社会经济的飞速发展，激烈的企业竞争，企业为了提高自身的经营水平、 在市场竞争中取得优势，就不得不采取必要的措施。在激烈的市场坏境下，企业 想要取得成功，最重要的战略就是成本领先。企业的经营成本较高，成为制约公 司进一步快速发展的障碍。以沈阳某国企为例，近年来企业营业额连续增长，但 企业的利润却逐年下滑并呈扩大趋势，说明企业成本控制方面存在严重的问题。 如何选择成本控制的方法，进行合理有效的成本控制，成为企业生存和发展的关 键。 本文以 SG 公司为研究对象，在明确成本控制等相关理论的基础上，通过查阅 大量的文献资料并结合成本控制的基本原理，综合运用文献阅读法、数据分析法 等方法，将全面成本控制的理论思想与该公司实际情况相结合，分析 SG 公司从采 购部门、生产部门、销售部门、研发部门成本控制现状存在问题及原因，并根据 SG 公司自身的特点，结合相关理论知识，提出各环节成本控制存在问题，给出有 针对性的成本控制方法和对策，以实现企业降低成本，增长效益，提高市场竞争 力的目的。 本文旨在 SG 公司对成本控制高度重视的前提下，针对各个环节采用相应的成 本控制方法来降低成本，达到“降本增效，提高市场竞争力”的目的，通过本文 的研究，使 SG 公司成本控制体系能够向着正确的方向发展，同时对国企的改革、 对相同行业项目成本控制的研究起到一定的借鉴作用。 关键词，成本控制；采购成本；生产成本；销售成本；研发成本Abstract With the rapid development of social economy and fierce enterprise competition, enterprises have to take necessary measures to improve their management level and gain advantages in market competition. In the fierce market environment, the most important strategy for a company to achieve success is cost leadership. The high operating cost of the enterprise becomes an obstacle to the further rapid development of the company. Taking a state-owned enterprise in Shenyang as an example, the turnover of the enterprise has been increasing continuously in recent years, but the profit of the enterprise has been declining year by year and showed an expanding trend, indicating that there are serious problems in the cost control of the enterprise. How to choose the method of cost control, reasonable and effective cost control, become the key to the survival and development of enterprises. As the research object, based on the SG company in cost control, etc, on the basis of relevant theories, through consulting lots of literatures and combined with the basic principle of cost control, the integrated use of literature reading method, data analysis and other methods, the theory of comprehensive cost control idea and combining the actual situation, analysis of SG company from purchasing department, production department, sales department, r&d department cost control present situation existence question and reason, and based on the characteristics of SG company itself, combined with relevant theoretical knowledge, put forward each link cost control problems, gives targeted cost control methods and countermeasures, in order to realize the enterprise to reduce costs, increase efficiency, enhance the market competitiveness. For the purpose of this thesis is to SG company attaches great importance to the premise of cost control, aiming at each link corresponding cost control method is adopted to reduce costs, to achieve the purpose of authors efficiency, improve market competitiveness, through the study of this article, the SG company cost control systemcan be in the right direction, to the reform of state-owned enterprises at the same time, the study of project cost control is the same industry have a certain reference. Keywords: Cost control; Procurement costs; Production cost; Cost of sales; Research and development costs目 录 第 1 章 绪论.......................................................................................................................................1 1.1 选题的背景和意义...........................................................................................................1 1.1.1 背景..........................................................................................................................1 1.1.2 意义..........................................................................................................................1 1.2 国内外的研究现状...........................................................................................................3 1.2.1 国外研究现状..........................................................................................................3 1.2.2 国内研究现状..........................................................................................................4 1.3 研究内容及方法................................................................................................................7 1.3.1 论文的主要研究内容..........................................................................................7 1.3.2 论文的主要方法...................................................................................................7 1.4 论文的创新之处................................................................................................................8 第 2 章 成本控制的理论概述.......................................................................................................9 2.1 成本控制相关概念...........................................................................................................9 2.2 成本控制的重要性.........................................................................................................10 2.3 成本控制的基本方法....................................................................................................10 第 3 章 SG 公司的成本控制现状.............................................................................................12 3.1 SG 公司简介...................................................................................................................12 3.2 SG 公司成本控制的现状.............................................................................................12 3.2.1 SG 公司的经营基本情况.................................................................................13 3.2.2 SG 公司的成本控制现行方法.......................................................................14 第 4 章 SG 公司成本控制存在的问题及原因分析.............................................................16 4.1 SG 公司成本控制存在的问题....................................................................................16 4.1.1 SG 公司采购成本控制存在的问题..............................................................16 4.1.2 SG 公司生产成本控制存在的问题.............................................................18 4.1.3 SG 公司销售成本控制存在的问题.............................................................20 4.1.4 SG 公司研发成本控制存在的问题..............................................................224.2 SG 公司成本控制存在问题的原因......................................................................................24 4.2.1 成本控制理念欠缺.......................................................................................................24 4.2.2 成本控制方法过于陈旧..............................................................................................25 4.2.3 成本控制缺乏体系建设..............................................................................................25 4.2.4 成本控制考核机制不完善..........................................................................................27 第 5 章 解决 SG 公司成本控制问题的对策.....................................................................................29 5.1 强化成本意识，树立成本效益思想....................................................................................29 5.2 解决采购成本控制问题的对策.............................................................................................30 5.2.1 完善 SG 公司的采购流程...........................................................................................30 5.2.2 核算采购周期，努力实现批量采购.......................................................................32 5.2.3 运用 ABC 分类法管理库存................................................