企业通过加强成本控制，可以避免浪费、降低成本，从而提高企业经济效益。本

企业通过加强成本控制，可以避免浪费、降低成本，从而提高企业经济效益。本文主要论述企业应如何在各环节控制成本，降低费用。分别从采购、生产、销售到服务，整个经营活动中对由财务核算的各环节所发生的费用加以控制，以达到降低生产成本的目的，并在各部门预算的费用中进行编制、对执行过程进行监督、控制及事后分析与考核，着重强调分析费用执行情况，从而合理确定费用开支。

【关键词】 ：生产成本，费用，控制，各环节

結果 (中文) 2:

Enterprise through strengthening the cost control, to avoid waste, reduce cost, enhance the enterprise economic efficiency.This paper discusses how enterprises in all aspects of cost control, reduce costs.From procurement, production, sales to the service, the business activities of the various links of the financial accounting the costs under control, in order to achieve the aim of reducing the production cost, and in the budget cost of preparation, on the implementation process of supervision, control and subsequent analysis and assessment, emphasizes on the analysis of cost implementation, so as to determine reasonable expenses.

[Key words]: the cost of production, cost, control, each link.