i 前 言 制约我国企业实现可持续发展战略的原因主要是成本管理观念落后、成本管理方法陈旧、成本信息失真等。这充分说明我国企业现有的成本管理系统已不能满足企业市场竞争的需要。所以，必须充分重视成本管理，提高全员成本管理意识，将理论探讨与实践需求相结合，突破传统思维模式，在战略层面综合考虑成本管理问题，采用作业成本法等现代化的成本管理手段，根据企业自身特点确定成本管理战略，树立系统的成本控制意识。当今世界新兴产业层出不穷，全球性竞争愈演愈烈。企业外部环境不确定性程度的加深，迫使企业为了争夺市场和生存发展空间，在经营管理中将短期目标转向长期目标，由专业化职能性经营管理转向全局性决策和管理，将管理活动提高到战略层次。在国民经济进一步调整当中，改进成本管理问题已日益引起人们的重视和关注 ii

目 录 一般部分 1. 企业一般概况 ···················································································· 1 2. 企业成本计划完成情况分析 ·································································· 1 2.1全部产品成本计划完成情况分析 ······················································· 2 2.2可比产品成本计划完成情况分析 ······················································· 2 3. 企业期间费用计划完成情况分析 ···························································· 2 3.1营业费用的分析 ············································································ 3 3.2管理费用分析 ··············································································· 3 3.3财务费用分析 ··············································································· 3 4. 企业利润分析 ···················································································· 3 4.1利润总额的分析 ············································································ 4 4.2主营业务利润分析 ········································································· 4 4.3其他业务利润分析 ········································································· 4 4.4投资收益分析 ··············································································· 5 4.5营业外收支分析 ············································································ 5 5. 企业会计报表体系 ·············································································· 6 5.1企业会计报表分析 ········································································· 6 5.2资产负债表的分析 ········································································· 6 5.3损益表的分析 ·············································································· 10 5.4现金流量表的编制 ········································································ 12 6.企业财务分析与评价 ············································································· 12 6.1企业偿债能力分析 ········································································ 12 6.1.1短期偿债能力分析 ································································ 13 6.1.2长期偿债能力分析 ································································ 14 6.2营运能力分析 ·············································································· 15 6.2.1人力资源营运能力分析 ·························································· 16 6.2.2生产资料营运能力的分析 ······················································· 16 iii

6.3企业盈利能力分析 ········································································ 17 6.3.1企业盈利能力的一般分析 ······················································· 17 6.3.2社会贡献能力分析 ································································ 19 6.4财务综合分析 ·············································································· 19 专题部分 摘要 ····································································································· 23 1. 成本管理的基本理论 ·········································································· 23 1.1成本管理的对象 ··········································································· 23 1.2成本管理的目标 ··········································································· 23 1.2.1成本管理的总体目标 ····························································· 24 1.2.2成本管理的具体目标 ····························································· 24 1.3成本管理环节 ·············································································· 25 1.4成本管理的功能 ··········································································· 25 2. 我国现代企业成本管理的现实分析························································ 25 2.1成本管理的理论研究滞后 ······························································· 25 2.2成本管理观念落后 ········································································ 26 2.3 成本管理方法陈旧 ······································································· 26 2.4 成本信息失真 ············································································· 26 3. 强化企业成本管理的对策 ···································································· 27 3.1树立企业成本管理的系统观念 ，实行全员成本管理 ···························· 27 3.2引进新思想——采用战略成本管理 ··················································· 27 3.3采用作业成本法等先进的成本计算方法 ············································· 28 3.4加强市场调查和信息反馈在成本管理中的应用 ···································· 29 结束语 ·································································································· 30 参考文献 ······························································································· 31 致谢 ····································································································· 32