摘要:本文以成本控制和经济效益之间的关系为研究的主要内容，试图通过成本控制和经济效益这两大主题的理论体系的深度解读，以及国内外学者的钻研和论证，进而从经济效益的角度出发发现并分析企业成本控制的现状及问题所在，佐以企业实证分析来验证成本控制作用于经济效益的有效性。本论文主要有三个部分构成：80530

第一部分为“成本控制与经济效益的相关理论”。现有理论体系是探究内在联系的基础，本章将分别就成本控制和经济效益两大核心主题的知识理论体系细化展开，从定义、原理方法、相关要素等方面全面铺开来了解两者的现实意义和实践运用。

第二部分为“成本控制的现状及存在的缺陷”。在分述了成本控制和经济效益的理论体系之后，笔者将在理论的基础上对中国市场当中企业在成本控制上的现状已经存在的问题进行研究，力争从经济效益的角度来对这些问题进行纠正并提出相应的对策。在这一发现并解决问题的过程中，成本控制与经济效益两者的内在联系也就自然地得以揭示。

第三部分为“成本控制与经济效益关系的实证分析”。通过市场整体表现来揭示内在联系将有利于掌握客观规律，但成本控制作用于企业经济效益的长效机制及其有效性则需要微观分析来得以解释。实证分析的引入将把问题和对策带到企业具体的成本控制过程当中，通过数据分析来验证我们所发现的问题的真实性和对策的有效性。

结论为对成本控制与经济效益关系的综述。成本控制不只是单纯的正相关或负相关的线性关系，而是涉及到多方面的数据与非数据要素的变化。一个有效的成本控制策略不仅在短期内会给企业带来经济效益的提升，对于企业长期发展策略的大政方针也起着至关重要的作用。同时，这样的策略也应伴随企业内在或外在的变化不断地被调整和优化。

毕业论文关键词：成本控制；经济效益。

Discussion on the relationship between cost control and economic benefit

Abstract: in this paper, the relationship between cost control and economic benefits as the main content of the study, trying to through the depth of understanding of theory of cost control and economic benefits of the two major themes, as well as domestic and foreign scholars research and demonstration, and then from the economic perspective and the analysis of current situation and problems of enterprise cost control the enterprise, combined with the empirical analysis to verify the validity of cost control effect on economic benefit。 This thesis consists of three chapters:

The first chapter is about the theory of cost control and economic benefit"。 The existing theoretical system is based on internal relations, this chapter will refine the knowledge theory system of cost control and economic benefits of the two core themes, from the definition, principle and method of comprehensive understanding of related elements spread to both realistic significance and practical application。

The second chapter is the present situation and problems of cost control"。 After the theoretical system of the cost control and economic benefits, the author on the basis of the theory of China market situation in the cost control of the enterprises have problems, and strive to from the angle of economic benefits of these problems were corrected and put forward the corresponding countermeasures。 In the process of finding and solving the problem, the internal relationship between cost control and economic benefit is naturally revealed。

The third chapter is the empirical analysis of the relationship between cost control and economic benefits"。 Through the overall performance of the market to reveal the internal relations will be conducive to grasp the objective law, but the cost control effect on the long-term economic efficiency of enterprises and the effectiveness of the need for micro analysis to explain。 The introduction of empirical analysis will bring problems and Countermeasures to the specific process of cost control in enterprises, through the data analysis to verify the authenticity of the problems we found and the effectiveness of the measures。