北京交通大学毕业设计（论文）
降低筹资成本；统一提留折旧，安排基建、大修和科研基金等支出，减少借款。二是采用最佳信用政策及收帐政策，达到既增加销售，又加快收款的目的。三是降低物资库存，减少资金占用，提高存货周转率。四是统一成本费用开支范围和标准，统一职工工资、福利、奖励标准。
4.1.1 注重成本效益观，树立“降本”新理念
在市场经济体制下，经济效益始终是企业管理追求的目标。企业成本管理工作也应树立成本效益观念，实现由传统的“节约、节省”向效益观念的转变。若一种成本的增加能提高企业产品在市场中的竞争力，最终为企业带来更大的经济效益，那么这种成本增加就符合成本效益观念。譬如，企业为了推广合理化建议，虽然要增加一定的费用开支，但能使企业获取更好的效益；引进新设备要增加开支，但因此可节省维修费用和提高设备效率，从而提高企业的综合效益；为开发新产品及改进产品质量而发生的有关费用，虽然会使近期成本有所增加，但企业的市场竞争能力和生产效益却会因此而逐步提高；为充分论证决策备选方案的可行性及先进合理性而发生的费用开支，可保证决策的正确性，使企业获取最大的效益或避免可能发生的损失。这些支出都是不能不花的，这种成本观念，可以说是“花钱是为了省钱”。因此我们必须清楚：产出一定，投入最少；投入不变，产出最多；投入增加，产出增加，但前者增幅小于后者增幅，这都意味着企业有较为合理的投入产出比，成本较低效率较高。
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北京交通大学毕业设计（论文） 结论
5 结论
文章联想公司为研究对象，深刻分析了联想公司成本控制存在的问题及解决对策，针对联想公司成本控制中存在的问题，提出了加强成本控制的相关措施，联想公司成本控制分析的服务功能，为企业提供更大的资金使用空间，这将会使在同等水平的企业中拥有更大的竞争优势。
在推行现代企业制度的企业里，要提高企业的经济效益，控制成本是一个重要的途径，只有把控制成本放在最突出和重要的位置上，企业才能适应市场的要求，取得良好的经济效益，使企业利益最大化。 控制成本的目的是为了降低成本，以最低的消耗为代价取得最佳的经济效益，而要降低成本就必须进行科学的成本控制，目前，很多企业已经注重成本的控制，不仅仅局限于传统的成本控制。成本控制是一门花钱的艺术，而不是节约的艺术。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问题。
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北京交通大学毕业设计（论文） 参考文献
参考文献
参考文献是文中引用的有具体文字来源的文献集合。按照GB 7714《文后参考文献著录规则》的规定执行。
参考文献以文献在整个论文中出现的次序用[1]、[2]、[3]……形式统一排序、依次列出。
参考文献的表示格式为:
著作: [序号] 作者.译者.书名.版本.出版地.出版社.出版时间.引用部分起止页 期刊: [序号] 作者.译者.文章题目.期刊名.年份.卷号(期数).引用部分起止页
会议论文集：[序号]作者.译者.文章名.文集名 .会址.开会年.出版地.出版者.出版时间.引用部分起止页
学位论文：[序号]作者.题名[学位论文]（英文用[Dissertation]）.保存地点.保存单位.年份.引用部分起止页
专利: [序号] 专利申请者.题名.国别.专利文献种类.专利号.发布日期.引用部分起止页 技术标准: [序号] 起草责任者.标准代号.标准顺序号 - -发布年.标准名称.出版地.出版者.出版年份.引用部分起止页
参考文献举例如下：
[1] 赵鹏,杨浩.京沪高速铁路列车开行模式的研究[J].北京交通大学学报, 2006,30(3):5-9. [2]何宇强,张好智.客运专线旅客列车开行方案的多目标双层规划模型[J].铁道学报,2006,28(5):6-10.
[3] Michael R. Bussieck, Peter Kreuzer. Optimal lines for railway systems[J].European Journal of OperationalResearch,1996(96),54-63.
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北京交通大学毕业设计（论文） 附录A
附录A [附录标题]
附录是作为论文主体的补充项目，并不是必须的。
论文的附录依序用大写正体英文字母A、B、C……编序号，如：附录A。
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北京交通大学毕业设计（论文） 附录A
请删除以下内容，O(∩_∩)O谢谢！！！The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists' disdain for this taxation without representation (so-called because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the U.S. Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Income tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flat-rate income tax was imposed in 1867. The income tax was repealed in its entirety in 1872. Income tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Income Tax Act of 1894. The tax at that time was two percent on individual incomes in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers' loan & trust, 158 U.S. 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and compromise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on income without apportionment among the states. The objectives of the income tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the U.S. income tax system has become very complex. In 1913 the income tax laws were contained in eighteen pages of legislation; the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99-514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, compared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure on taxpayers to reduce their taxable income, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business…. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced personal 16
毕业论文企业成本分析与控制研究——以联想公司为例
