要
成本是体现企业管理水、丨的--项蜇要综合指标。随着企业经营环境的不断变化,成
本不仅是影响企业利润高低的重要因素,同时也是影响企业竞争力、生存发展潜力高低
的重要问题。做好成本控制工作,除了提高企业的利润外,还可以为企业制定战略作出
贡献。上海SN公司是一家美国独资企业的子公司,其主营业务为珩磨机床的制造和销
售。自1994年SN公司在上海成立分公司以来,最初从美国母公司进口整台机床销售到
机床逐步转移到中国生产。从前销售与利润逐年成正比增长,到近三年销售额增长,而
利润却有较大下降,转移项目中高昂的成本吞噬了大量应得利润,鉴于此本论文就公司
在项目转移过程中的成本控制进行研究。

首先,本文结合成本控制以及项目转移的相关基础理论,阐述了价值工程分析、目
标成本以及定额成本等主要成本控制方法。其次,结合上海SN公司生产经营状况,分
析了项目转移成本控制现状以及项目转移成本控制中存在的主要问题。再次,通过上海
SN公司机床项目转移战略分析,提出了解决上海SN公司机床成本控制的具体方法:
首先,建立机床目标成本体系,提出以目标成本为标准的机床成本控制体系;其次,结
合具体经营活动完善项目转移成本控制责任制;最后,为了保证机床项目成本控制方案
的有效实施制定出了机床设计阶段活动、生产运作活动、采购成本、质量成本、人力资
源成本等重点成本控制措施。保持相当质量下的最低成本成为SN企业成本控制体系的
方向。

关键词:成本控制;项目转移;i行磨机床
Abstract
Cost is the embodiment of enterprise management level in a comprehensive index.
During the business environment constantly changing, cost is important factor that influences
the profit. Meanwhile, it will also affect the competitiveness,survival and development
potential of enterprises and so on. Good cost control improves the management level of
enterprises, and help enterprises to formulate and implement the development strategy. The
company of Shanghai SN is an American owned company subsidiary. The main business is
honing machine tool manufacture and sale. The company was set up in Shanghai in 1994. At
the beginning, wc imported the honing machine from parent company and sale domestic, and
then we transferred the project to China. At the beginning, sales and profits were increased at
the rate. Recent years sales were increased, but the profit was reducing sharply. So we focus
on how to control cost and improve the profit of the enterprise.
First of all, based on the related basic theory of the cost control and project transfer, this
paper expounds the main method of value engineering analysis, target cost and fixed cost
control. Second, combined with Shanghai SN company production and operation situation,
we analysis the project transfer cost control present situation and the mail problems of project
transfer existing in the company. Thirdly, according to Shanghai SN company machine
project transfer strategy analysis and puts forward some solutions to Shanghai SN company
machine cost control use specific methods. One hand, establishing of machine target cost
system, the paper puts forward the target cost as machine cost control standards; on the
another hand, combination with the specific business activities perfect project transfer cost
control responsibility system; Finally, in order to ensure machine project cost control schcmc
for the effective implementation: a machine tool design stage activities, production operation
activities, procurement cost, quality cost, human resources cost key cost control measures.
Keep quite quality under the condition of minimum cost become Shanghai SN company cost
control system change direction.
Key Word: Cost control; Project Transfer; Honing Machine