浅析家电行业的成本控制-以海尔集团为例摘要成本控制（CostControl）的过程是运用系统工程的原理对企业在生产经营过程中发生的各种耗费进行计算、调节和监督的过程，也是一个发现薄弱环节，挖掘内部潜力，寻找一切可能降低成本途径的过程。同时还是铂略咨询Linked-F重点关注的企业财税难点。在实行现代企业制度的企业里，要提升企业的经济效益，减少产品成本是一个重要的环节。要减少产品成本，一个很重要的作用方法就是进行成本控制。成本控制就是利用会计所提供的各种信息资料，计算实际或预计脱离目标的差异，找出产生的原因，并用措施减少实际成本的过程。随着改革开放大潮的逐步迈进，我国家电行业异军突起，在全球范围内也占有了自身的一席之地。那么家电企业如何获得利润的最大化成为目前竞争的首要问题。越来越多的企业开始从成本上对企业进行内部改革。传统的成本管理是以企业是否节约为依据，片面地从降低成本乃至力求避免某些费用的发生入手，强调节约和节省。而现在成本控制的方法也在随着改革开放之后经济的变化而变化，从而更好的适应当前我过家电行业的变化。本文就成本控制的意义、方法和作用进行简单的介绍，并就海尔集团的成本控制加以阐述说明，为家电行业进行成本控制提出宝贵的意见。关键字：家电行业；成本控制；海尔集团AbstractCostcontrol(CostControl)processistheuseofsystemsengineeringprinciplestoalloccurredintheoperationprocessoftheenterprisecostcalculationprocess,regulationandsupervision,alsofoundaweaklink,tappingtheinternalpotential,tofindallpossiblepathsoftheprocessandcost.CorporatefinanceandtaxationatthesametimedifficultorplatinumslightlyconsultingLinked-Ffocus.Inthemodernenterprisesystem,toenhancetheeconomicefficiencyofenterprises,reducethecostofproductsisanimportantlink.Toreducethecostofproducts,averyimportantfunctionofthemethodistocontrolthecost.Costcontrolistheuseofavarietyofinformationprovideaccounting,differencecalculationofactualorexpectedfromthetarget,findoutthereasons,andmeasurestoreducetheprocessoftheactualcost.Withtheopeningandreformtidegraduallyforward,China'shouseholdelectricalapplianceindustryanewforcesuddenlyrises,intheglobalscopealsooccupiesitsownplace.Sohowtoobtainthemaximumprofitofhouseholdelectricalapplianceenterpriseshavebecometheprimaryproblemofthecurrentcompetition.Moreandmoreenterprisesbegintoconductinternalreformoftheenterprisefromthecost.Thetraditionalcostmanagementisbasedonwhethertheenterpriseasthebasisofsaving,one-sidedfromlowercostsandtoavoidsomeofthecostsofstarting,emphasisonsavingsandsavings.Methodsofcostcontrolandnowalsoinwiththechangeofeconomyafterthereformandopeningupandchange,soastobetteradapttothechangesofthecurrentIthroughthehouseholdapplianceindustry.Thesignificance,methodandeffectofthecostcontrolareintroduced,andtheHaiergroup'scostcontroltoelaborate,forthehomeapplianceindustrycostcontrolputforwardvaluablesuggestions.Keywords:householdelectricalapplianceindustry;costcontrol;Haiergroup目录摘要.......................................................................................................................1Abstract..................................................................................................................21成本控制概述.....................................................................................................41.1什么叫成本..............................................................................................41.2成本控制的含义......................................................................................51.3成本控制的意义....................................
