新时期企业成本控制问题的研究

摘    要
  2008 年，一场源自美国，席卷全球的金融危机袭来，逐步蔓延到实体经济，成本控制成为每个企业关注的焦点问题。传统的成本控制不再适应现代企业高风险的经营环境、灵活的顾客化生产、高度自动化的企业环境。资源消耗会计将作业成本与德国成本管理原理融为一体，取长补短，在成本管理系统中有效地整合了资源管理与成本核算，是成本管理系统的创新。本文就新时期我国企业面临着能源及原材料价格上涨、贷款利息支出增加、人民币升值、人力资源成本上升、企业管理费用上升等问题探讨如何建立全面成本管理与控制系统，提出了成本控制方法。并通过对某汽车零部件企业成本控制的案例分析，研究了颇具特色的成本控制方案，为企业实施有效的成本控制提供参考。

关键词 金融危机；成本控制；战略成本；资源消耗会计
Abstract

2008，the financial crisis raided from the US sweep the whole world, which gradually spread to entity economy .So cost control has been the focal question paid attention by each enterprise. The traditional cost control no longer adapt to the Condition of business, flexible production and highly automated enterprise environment. The Resource Consumption Accounting merge into one organic whole the cost of operation and Germany cost management principle, making up for one's deficiency by learning from others' strong points, in the cost management system the conformity resource management and the cost accounting, was the cost management system's innovation effectively . this article discuss thoroughly how to establishes the comprehensive cost management and the control system with our country’s enterprise facing the energy and raw material rise in price, the loans interest disbursement, the Renminbi increase d in value , the increase of human resources cost on the new time, and propose the cost control method. Private costs control's case analysis of the automobile spare part provides the reference to implement the effective cost control for the enterprise.

Key words    Financial crisis; Cost control; Strategic cost; Resource Consumption Accounting

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