目录一、成本控制相关理论的概述··········································1二、目前江门制造行业现状及成本控制存在的问题························2（一）研发设计成本控制不合理······································2（二）行业采购成本控制不严格······································3（三）生产制造成本控制不科学······································4三、江门市制造行业成本控制中存在问题的分析···························4（一）成本控制观念、管理体系落后，没有与当前经济环境相适应··········4（二）成本控制目标片面、成本控制领域狭窄····························5（三）缺乏健全的约束激励考核机制、成本控制责任不明·················6四、加强江门制造行业成本控制的对策··································7（一）加强研发设计阶段目标成本控制································7（二）做好采购阶段目标成本控制····································7（三）做好生产阶段目标成本控制····································8参考文献···························································10内容摘要江门市是广东省中南部的一个地级市，地处珠三角西部，是属珠三角经济区中心城市之一，具有优越的区位和交通条件，丰富的海洋资源，广阔的土地空间，独特的侨乡优势，较好的工业基础和较强的环境承载能力。近年来，随着市场经济的发展，江门市制造业得到了飞速的发展，其发展对江门市的经济发展起着至关重要的作用。但目前江门市制造业依然存在着设备老化、管理方式落后、技术落后等问题，所以在面临来自全国各地制造业的巨大冲击的背景下，江门制造业必须充分意识到成本控制的重要性，千方百计成本控制工作，才能应对挑战，成为珠三角新的经济增长点和珠三角一体化的先进制造业重点发展区，在全省发展大局中承担起重...
