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1、成本管理外文文献China'sEnterpriseCostManagementAnalysisandCountermeasuresAbstract:WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoaddresstheseissuesanumberofmeasuresto
2、strengthenCostManagement.Keywords::CostManagementmeasures Inamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbusinesscostsdirectlydeterminesthesizeofanenterpriseprofitability
3、andcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomeaninevitablechoiceforthesurvivalanddevelopment.First,therealityofChina'sEnterpriseCostManagementAnalysisCostManagementinourcountryafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'sCos
4、tManagementhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:(A)CostManagementconceptbehindtheChineseenterpriseslagbehindtheconceptofCostManagementinpervasivephenomenon,mainlyinCostManagementofthescope,purposeandmeansfromtimetobiased.ManyenterpriseswillcontinuetolimitthescopeofCostManagemen
5、twithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupp
6、lysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcom
7、moditycosts,makinggoodslesscompetitive.ThepurposeofCostManagementfromthepointofview,manyenterprisesconfinedtolowercosts,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeansofcostreducti
