文档介绍：摘 要
随着社会主义市场经济和现代企业制度的逐步建立和完善，深化成本管理改革也日益成为一个突出而又迫切的问题。降低成本可以提高盈利水平，增强企业的竞争力。扩大企业的市场占有率。而要降低成本，就必须进行科学的成本管理。曾经有人这样评价中国企业：“成本优势的巨人却是成本管理上的侏儒”。其实，成本管理并不仅仅是节约的艺术，更是一门花钱的艺术。如何将每一分钱花得恰到好处，将企业的每一种资源用到最需要它的地方，这是中国企业在新的商业时代共同面临的难题。
本文以理论支持和企业的实际相结合，论述了成本管理对企业发展的重要性和必要性。文中阐述了成本管理的相关理论，分析了目前成本管理所存在的问题如一、办公用品的采购成本高；二、办公用品的储存成本高；三、人力资源成本高等。同时也分析了其产生问题的原因。最后在分析了中投证券中六营业部在成本管理中存在的实际问题后，结合成本管理理论提出了七大原则（有效性原则，替代性整合原则，固定性费用预算化原则，消耗性费用定额化原则，采购性费用对比原则，管理层费用透明化原则和业务性费用激励化原则）和六大改进方法（日常用品费用的购入及价格控制，消耗性费用(日常用品)的控制，维持性费用的控制，开发性费用的控制，管理层费用的控制，对不合理的标准成本费用项目进行调整）。
关键词：成本管理；采购成本；成本控制
本设计（论文）题目来源于： 自选（企业实际） 。
Abstract
As the socialist market economy and modern enterprise system’s gradually establish and improve, deepen the reform of cost management is increasingly becoming a prominent and pressing issue. Reduce costs to increase profitability, enhance the competitiveness of enterprises. Expand their market share. In order to cut costs, cost management must be science. Some Chinese enterprises have commented: "cost advantage is cost management giant dwarf." In fact, cost management is not just the save art, it is an art of spending money. How to scare the benefits of every penny spent, every resource will be used in enterprises that need it most, this is the era of new business enterprises faced in the common difficulties.
In this paper, theoretical support and the reality of business, cost management discussed the importance and necessity of corporate development. The paper describes the theory of cost management, cost management analysis of the current problem as one, the high cost of procurement of office supplies; Second, the high cost of office supplies store; Third, higher human resources costs. And analyzed the cause of the problem. Finally, analysis of the investment and securities business in the six cost management in the Ministry of practical problems, the combination of cost management theory put forward seven principles (the principle of effectiveness, t