成本管理外文文献及翻译

成本管理外文文献及翻译

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时间:2018-01-12

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1、China'sEnterpriseCostManagementAnalysisandCountermeasuresAbstract:WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoa

2、ddresstheseissuesanumberofmeasurestostrengthenCostManagement.Keywords::CostManagementmeasures    Inamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thele

3、velofhighandlowbusinesscostsdirectlydeterminesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomeaninevitablechoiceforthesurvivalanddevelopment.First,therealityofChina'sEnterpriseCostManag

4、ementAnalysisCostManagementinourcountryafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'sCostManagementhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:(A)CostManagementconceptbehindtheChineseenterpriseslagbehindth

5、econceptofCostManagementinpervasivephenomenon,mainlyinCostManagementofthescope,purposeandmeansfromtimetobiased.ManyenterpriseswillcontinuetolimitthescopeofCostManagementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesan

6、drelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheent

7、erprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingco

8、mmoditycosts,makinggoodslesscompetitive.ThepurposeofCostManagementfromthepointofview,manyenterprisesconfinedtolowercosts,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeansofcostreductionmainly

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