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1、浅议加强企业成本管理（Discussiononstrengtheningenterprisecostmanagement）DiscussiononstrengtheningenterprisecostmanagementDiscussiononstrengtheningenterprisecostmanagement2008-12-2015:11:42Aslongasenterprisesestablishasuccessfulconceptofcostmanagement,theycanalwaysmaintainahighlevelofprofitabi
2、lityintheincreasinglyfiercecompetitionenvironment.Beforetalkingaboutthisquestion,weshouldfirstdefinetheconceptof"cost":costreferstotheresourcesthathavebeenlostorabandonedinordertoachieveaparticularpurpose.The"resources"hereincludenotonlythenaturalresourcesofthemeansofproductionandl
3、ivingmaterials,butalsothematerialresourcesandhumanresourcesthathavebeenprocessedbymankind."Specialpurpose"referstoanyactivityalonetomeasurethecostisthecostoftheobject,suchasaproduct,adesign,aservice,aclient,atrademarkoraworkplan."Lost"referstotheresourcesconsumed,suchasmaterialscon
4、sumedinproductionandequipmentinuseiswear:"giveup"referstoresourcestootherenterprisesorindividuals,suchasmoneypaidorprocessingfeesetc..Thepresentstatusofourenterprisecostmanagementisasfollows:Lackofenterprisevaluecompensation.Becausethepriceofthemeansofproductioncontinuestorise,thel
5、ossofassetsvalueisserious,thevaluecompensationisinsufficient,andthegenerallogisticsmanagementofenterprisesisoutofcontrol,andthewasteofenergyismoreserious.Costofproductlossincreased.Theproductionequipmentandprocesstechnologyintheenterpriseareoutdatedandbackward,thequalityofrawmateri
6、alsispoor,thetransportationmanagementispoor,andthequalitylosscausedbyalargenumberofdefectiveproductsandwasteproductsduringtheproductionprocessisamazing.Enterprisecostinformationaccountingdistortion.Thecostaccountingisfalse;ontheonehand,theaccountingpersonneldonotpayattentiontoit;on
7、theotherhand,thecostfiguresareartificiallyadjustedinordertoachieveacertaingoal;thelatentlossesareserious,andtheenterprises'profitsaredeficient.Here,letmegiveyouanexampleofthesuccessofSMEcostcontrol.Thecompanyisasmallenterpriseoflessthan20people,butitcanalwaysmaintainahighlevelofpro
8、fitabilityinthefiercecompe
