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大小:65.50 KB
页数:14页
时间:2018-09-19
《论文成本费用管理》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、论企业成本费用的管理论企业成本费用的管理摘要在当今激烈的市场竞争环境中,对于企业管理而言,成本费用控制是永恒的主题;尤其是随着市场竞争的日益激烈,加强成本费用控制已成为提高企业经济效益、增强竞争力的重要手段。长期以来我国经济的高速发展一直是以经济资源的大量消耗为代价,在财务上表现为成本高、盈利少。制约我国企业实现可持续发展战略的原因进行了归纳主要有:成本费用管理观念落后、成本费用管理方法陈旧、价值管理与使用价值管理的结合较差、不良利益动机驱动、分工过细导致分工成本过高、人力资源浪费严重等。将理论探讨与实际需求相结合;突破传统思维模式,在战略
2、层面综合考虑成本管理问题;采用作业成本法等现代化的成本管理手段;根据企业自身特点确定成本管理战略;树立系统的成本控制意识,强化成本费用控制;充分发挥计算机技术在企业成本管理中的作用;建立成本管理保障措施等。关键词成本费用;成本管理;作业成本;成本控制;成本信息14论企业成本费用的管理EnglishabstractIntoday’sfiercemarketcompetitionenvironment,theenterprisemanagement,costcontrolistheeternaltheme;especiallywiththein
3、creasinglyfiercemarketcompetition,strengthencostcontroltoraisebusinesseconomicbenefits,hasbecomeanimportantmeansofenhancingcompetitiveness.Longtermsinceourcountry’srapideconomicdevelopmenthasbeentheeconomiccostofresourceconsumption,infinancialperformanceforthehighcost,prof
4、itlittle.Restrictourcountryenterprisetorealizethestrategiesofsustainabledevelopmentarethemainreasonswhy:Thecostmanagementideaisbackward,costmanagementmethodsobsolete,valuemanagementandvaluemanagement,combinedwithpooradverseinterestmotivedrive,refinedleaddivisionoflaborcost
5、,humanresourceiswastefulandserious.Thetheorydiscussionandthecombinationoftheactualdemand;traditionalmodeofthinking,atthestrategiclevelcomprehensiveconsiderationofthecostmanagementissues;usingthecostofoperationlawandothermoderncostmanagementmeans;accordingtotheenterprise’so
6、wncharacteristicanddeterminethecostmanagementstrategy;establishthesystemofcostcontrolconsciousness,strengthenthecostcontrol;givefullplaytothecomputertechnologyinenterprisecostmanagementrole;theestablishmentofcostmanagementmeasures.Keywordcost;costmanagement;activity-basedc
7、osting;costcontrol;costinformation14论企业成本费用的管理目录摘要······················································································································1Abstract································································································
8、·················2目录·····································································
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