xx电梯公司成本管理研究

摘    要
在市场与社会其他外部因素一定的情况下，成本是影响企业经济效益的重要因素之一，而且是与企业自身管理与控制有着密切关系的因素。因此，研究成本问题以及成本管理方法，对企业提高经济效益和竞争能力有着重要意义。文章以奕扬电梯公司的成本管理为研究对象，针对成本管理过程中出现的问题，运用成本管理理论，分析了公司成本管理经营现状，分析问题的症结。在此基础上，提出了完善成本管理体系，建立适合企业成本管理的方法，构建切实有效的成本预测和决策管理机制，加强成本预算管理，设计考核奖惩制度等企业控制成本措施。
关键词：成本管理；成本预测；成本核算

YiYang Elevator Company Promotes Cost Management Research
Abstract
In the market and the society of other external factors certain cost is to influence enterprise economic benefits are one of the important factors, and is the enterprise itself and has close relation management and control of the factors. Therefore, the cost and cost management methods, to the enterprise to improve the economic benefit and competition ability has important significance. Based on the cost of the elevator company game Yang management as the research object, in view of the cost management process problems, use cost management theory, this paper analyses the current operation cost management company, and analyzes the crux of the problem. Based on this, puts forward the cost management system, establish a suitable enterprise cost management method, and construct a practical and effective cost forecast and decision-making and management mechanism, strengthen the cost budget management, inspection rewards and punishment system design enterprise cost control measures.
Key words: cost management; cost forecast; cost accounting

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