摘 要随着经济的迅速发展，企业的发展状况对国民经济起到重要影响，提高企业的经济效益需要完善企业管理体系，与此同时，也对国民经济发展起到推波助澜的作用。目前，我国企业竞争激烈。只有加强企业内部控制使用科学的成本控制方法，才能使企业节约成本，提高利润，从而使企业在竞争中脱颖而出。在企业发展过程中，成本控制管理在其中的作用非常重要，也因此存在诸多成本方面的问题，例如成本控制方法与经济、科技发展不匹配、员工成本控制意识不到位等等。所以，探寻和分析如何管理制造企业的成本控制，如何开源节流等问题是企业发展的重要话题。本文以传动有限公司为例，对传动有限公司成本控制问题进行探究分析。本文主要分为四个方面进行研究。第一，介绍成本控制相关概念以及意义；第二，对传动有限公司的成本控制构成以及管理现状进行详细分析第三，分析传动有限公司成本控制存在的问题；第四，针对传动有限公司存在的问题提供针对方案，提出相应可行方法，以期能够在一定程度上促进传动有限公司成本控制的优化发展。关键词：成本控制；制造企业； 成本管理 AbstractWith the rapid economic development, the development of business plays an important role in the national economy. To improve the economic benefits of enterprises, we need to improve the business management system. At the same time, it also has an important impact on promoting the national economic development. At present, the competition among Chinese manufacturers is fierce. If an enterprise wants to stand out from the competition, it must strengthen internal management, carry out scientific and effective cost control, and obtain the maximum benefits. The role of cost control management is very important for the enterprise which is developing, so that many cost control problems arise, such as cost control methods does not match the economic, scientific and technological development, staff have no awareness of cost control, and so on. Therefore, how to manage the cost control of manufacturing enterprises and how to broaden sources...
