题 目：飞龙公司产品生产成本控制的问题与对策分析II 摘 要成本产生于产品（服务）生产的各个环节，企业生产成本是整个企业财务成果的核心和基础。优胜劣汰是企业生存的基本法则，随着市场经济的不断激烈，越来越多的企业认识到企业之间的竞争最终是成本的竞争，企业成本得到有效的控制，能够使企业在竞争中居于领先地位。企业成本费用的控制，需要企业各个部门的协调和配合，本文将首先从产品生产成本控制出发，然后分析成本控制的方法，选择用作业成本法来进行分析，得出飞龙公司在产品生产成本中村在那些不足，最后提出加强成本控制的措施，希望能对产品成本起到控制作用实现利润的最大化。关键字：生产成本；成本控制；作业成本法；成本管理IIIABSTRCATCosts arise in every link of product (service) production, the production cost is the core and foundation of the enterprise financial results of evolution is the basic rule of business survival, with the fierce market economy, more and more enterprises realize that the competition between the enterprises is ultimately cost competition, enterprises to effectively control the cost, can make the enterprise is in a leading position in the competition Enterprise cost control, coordination and cooperation of departments need to enterprises, this article will first from production cost control, and then analysis the cost control method, choose use the homework cost method to analysis, draw a dragon company in nakamura in those less than production cost, strengthen cost control measures are put forward finally, hope to control the product cost to realize the maximization of profitsKey words: Production cost; Cost control; Activity-based costing; Operation rat IV目 录目 录1 绪论...................................................................11.1 选题背景...........................................................11.2 研究意义...........................................................11.3 国内外相关研究情况...................
