【作者】 孙福来；

【导师】 朱秀文；

【作者基本信息】 天津大学 ， 工商管理， 2003， 硕士

【摘要】 企业的经营目标是追求利润最大化。要实现这一目标，企业本身及其产品在市场上应具有竞争力。随着市场经济的进一步发展和完善，以及我国加入ＷＴＯ后，与国际市场接轨，使市场竞争日益激烈，这就要求企业不断提高市场竞争力，以面对挑战。为此，本文从降低成本以提高市场竞争力的角度，将在实际生产经营中如何建立适合企业自身特点的、有效的成本控制对策作为研究课题。　　本文首先介绍了承德国投水泥有限公司（以下简称CTS公司）所处水泥行业在国民经济中的重要地位和作用，以及国内外水泥行业的竞争现状，说明中国水泥企业，尤其是中小企业面临严峻挑战。通过对CTS公司的现状、发展前景及内外部竞争环境的分析，结合国内外先进的成本管理理论的方法，提出CTS公司应选择目标成本控制对策。在此基础上，针对CTS公司成本管理的实际情况，制定了的目标成本控制对策，提出了实施目标成本控制的主要措施：①通过盈亏平衡点分析，确定年度生产经营计划；②通过对目标市场的分析，制定并分解目标成本；③通过成本驱动因素分析，确定了投产前、投产后各环节的具体控制措施。最后，文中通过实际事例，分析了CTS公司实施目标成本控制的效果。更多还原

【Abstract】 The target of an enterprise is to pursue the maximal profits. In order to realize this target, the enterprise and its products should be competitive in the market. With the deeper development and perfection of the marketing economy, and the entry of our country into WTO and connection with the international markets, the market competition is more and more intense, which requires the enterprise to improve its market competitive ability to face with the challenge. From the aspect of reducing the cost to improve the market competitive ability, this thesis will mainly research how to build effective cost control countermeasure suitable to its characteristics in the actual production and operation.Firstly, this thesis introduces the important status and function of the cement industry of Chengde Guotou Cement Ltd., Co. (CTS for short) in the national economy, and the competitive status of domestic and international cement industry to explain that the cement industry, especially middle and small enterprises in China are facing with austere challenge. Through the analysis of the present status, development foreground and internal and external competitive environment in CTS, and combining the methods of domestic and international advanced cost management theories, this thesis brings forward that CTS should choose Target Cost Control Countermeasure. Based on this, for the actual conditions of CTS cost management, and its Target Cost Control Countermeasure, this thesis brings forward the main measures to implement Target Cost Control: ① Ensure the annual production and operation plan through the analysis of profit and loss balance point; ② Establish and break down the target cost through the analysis of target market; ③ Ensure the detailed control measures in each process before and after putting into production. Finally, through the actual examples, this thesis analyzes the effect of implementing Target Cost Control in CTS.更多还原