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1、成本管理外文文献及翻译-中国企业成本管理的现状分析与对策China'sEnterpriseCostManagementAnalysisandCountermeasuresAbstract:WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputfo
2、rwardtoaddresstheseissuesanumberofmeasurestostrengthenCostManagementKeywords::CostManagementmeasuresInamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbu
3、sinesscostsdirectlydeterminesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomeaninevitablechoiceforthesurvivalanddevelopmentFirst,therealityofChina'sEnterpriseCostManagementAnalysisCostManagementinourcountr
4、yafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'sCostManagementhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:ACostManagementconceptbehindtheChineseenterpriseslagbehindtheconceptofCostManagementinpervasivephenomenon,mainlyinCostMa
5、nagementofthescope,purposeandmeansfromtimetobiased.ManyenterpriseswillcontinuetolimitthescopeofCostManagementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthep
6、riceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,with
7、outconsideringeachother'sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcommoditycosts,makinggoodslesscompetitive.ThepurposeofCostManagementfromthepointofview,manyenterprisesconfinedtolowercosts
8、,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeanso
