论文成本费用管理

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1、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，在战略层面综合考虑成本管理问题；采

2、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EnglishabstractIntoday’sfiercemarketcompetitionenvironment,theenterprisemanagement,costcontrolistheeternaltheme;especiallywiththeincreasinglyfiercemarketcompetit

3、ion,strengthencostcontroltoraisebusinesseconomicbenefits,hasbecomeanimportantmeansofenhancingcompetitiveness.Longtermsinceourcountry’srapideconomicdevelopmenthasbeentheeconomiccostofresourceconsumption,infinancialperformanceforthehighcost,profitlittle.Restrictourcountryenterpr

4、isetorealizethestrategiesofsustainabledevelopmentarethemainreasonswhy:Thecostmanagementideaisbackward,costmanagementmethodsobsolete,valuemanagementandvaluemanagement,combinedwithpooradverseinterestmotivedrive,refinedleaddivisionoflaborcost,humanresourceiswastefulandserious.The

5、theorydiscussionandthecombinationoftheactualdemand;traditionalmodeofthinking,atthestrategiclevelcomprehensiveconsiderationofthecostmanagementissues;usingthecostofoperationlawandothermoderncostmanagementmeans;accordingtotheenterprise’sowncharacteristicanddeterminethecostmanagem

6、entstrategy;establishthesystemofcostcontrolconsciousness,strengthenthecostcontrol;givefullplaytothecomputertechnologyinenterprisecostmanagementrole;theestablishmentofcostmanagementmeasures.Keywordcost;costmanagement;activity-basedcosting;costcontrol;costinformation目录摘要········

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