摘要：成本是决定企业兴衰的重要因素之一，开展成本控制和加强成本管理，是推进企业现代化管理，提高经济效益的重要措施。随着陶瓷产业成本不断攀升，陶瓷企业普遍面临生存危机，一些企业也面临被迫提升价格求得生存，从而将成本转由消费者买单。

　　　 潮州虽然成为全国四大陶瓷产区之一，管理较为先进，成本控制也有一些方法，但是由于潮州陶瓷企业比较分散，企业管理水平参差不齐，目前整个陶瓷产业的成本控制水平仍然难以满足企业竞争导致的不断降低成本的要求。经过分析，导致生产成本偏高的关键问题：管理人员及员工成本意识不强，缺乏技术创新，原材料价格上涨快，产业集群优势不明显等。

　　　 基于这种情况，本文将针对陶瓷产业的发展现状，分析目前陶瓷产业成本控制存在的问题，为潮州陶瓷产业成本控制提出解决的措施，使潮州陶瓷产业通过成本控制的改进，成为潮州发展的坚实动力。

关键词：陶瓷，成本控制，措施

Abstract：Cost is the crucial factors for enterprises to carry out one, cost control and strengthen cost management, is promoting the modern enterprise management, an important means to improve economic benefit. Along with the ceramic industry cost is climbed ceaselessly litre, ceramic enterprises are facing a crisis of survival, some enterprises also face was forced to raise prices to survive, which will cost to foot the bill by the consumer.

　　　Although Chaozhou become the country's four major ceramic production of more advanced, management, cost control have some method, but because the Chaozhou ceramic enterprises is more dispersive, enterprise management level is uneven, the ceramic industry cost control level is still difficult to meet the competition led to the continuous cost reduction requirements. After the analysis, leading to high cost of production of key issues: the management and staff of cost consciousness is not strong, the lack of technical innovation, the rising prices of raw materials, the advantages of industrial clusters is not obvious and so on.

　　　Based on this situation, this paper will focus on the development of ceramic industry status quo, analysis the present ceramic industry cost control problems, Chaozhou ceramic industry cost control puts forward the measures to solve, make Chaozhou ceramic industry through cost control improvements, become Chaozhou to develop a solid power.

Key words: Ceramic，Cost control，Measures

成本控制的意义

　　 通过控制成本费用，可以使企业的经济效益提高。成本费用的增加会减少企业利润的产生，因此降低成本费用，可以增加企业的利润，提高企业的经济效益。

　　 控制成本费用，可以使企业在竞争越来越激烈的市场中提高竞争力。企业把成本费用控制在较低的水平，可以使企业的产品在同等或高的价格水平中获得更多的收益，增加企业竞争力，使企业在价格战中处于有利的境地。

　　 控制成本费用，可以保护可再生资源和不可再生资源。控制成本，节约物料，对社会稀有资源或不可再生资源尽量予以保护，确保社会的可持续发展。

 成本费用控制是现代化企业管理中一项重要的内容,也是保证企业成本管理效力的关键。企业在市场经济发展中必须重视成本费用的控制，明白它的意义，重视成本费用控制对生产的作用，减少企业成本费用，使企业在市场经济发展中更具竞争力。