资源描述：
《成本管理外文文献及翻译.doc》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、成本管理外文文献China'sEnterpriseCostManagementAnalysisandCountermeasuresAbstract:WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoaddresstheseiss
2、uesanumberofmeasurestostrengthenCostManagement.Keywords::CostManagementmeasures Inamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbusinesscostsdirectly
3、determinesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomeaninevitablechoiceforthesurvivalanddevelopment.First,therealityofChina'sEnterpriseCostManagementAnalysisCostManagementinourcountryafteryearsofdevelop
4、ment,hasmademanyachievements,butnowfacesanewenvironment,China'sCostManagementhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:(A)CostManagementconceptbehindtheChineseenterpriseslagbehindtheconceptofCostManagementinpervasivephenomenon,mainlyinCostManagementofthescope,p
5、urposeandmeansfromtimetobiased.ManyenterpriseswillcontinuetolimitthescopeofCostManagementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostof
6、doingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'
7、sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcommoditycosts,makinggoodslesscompetitive.ThepurposeofCostManagementfromthepointofview,manyenterprisesconfinedtolowercosts,butlessfromtheperspective
8、ofcost-effectivenessoftheeffectivenessofthemeansofcostreducti
