成本管理中英文文献对照及成本控制参考文献 第3页
1 Summarize
Along with socialist market economy and the modern enterprise sys- temgradually establishment and the consummation, the cost manages intothe modern enterprise extreme matter of concern. The research mod- erncost management, is both has the certain significance, and has thecertain practical significance the question. This article draws upmakes some simple analyses regarding this.
2 Cost benefit idea
The traditional cost management is by the enterprise whether saves forthe basis, one-sidedly from reduces the cost and even makes everyeffort to avoid certain expenses the occurrence obtaining. Theemphasis saves and saves. The traditional cost management goal maysimply induce into the reduced disbursement, reduces the cost. This isthe cost discusses the cost the narrow idea. Under the traditionalplanned economy, the product imp- lementation state monopoly forpurchase and marketing, the enterprise delivers is equal to theenterprise the income. Therefore, reduces the product cost to mean theincrease enterprise the income, the enterprise inevitably withemphasis puts the cost management in reduces in the product cost, butfalls into purely is reduces the cost to manage the cost the lagcondition, cannot provide the correct information for thedecisi on making which needs.
Along with the market economy development, the seller market graduallytransforms to the buyer market, the enterprise cannot simply equateagain the cost management to reduces the cost. Because, the enterprisenot only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefitwhich realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiencyto have the long-enduring competitive advantage, throughout is themost important question which the modern business management mustconsider. In the enterprise cost supervisory work also should set upthe cost benefit idea, realizes "saves by the tradition, iseconomical" the idea to the modern benefit idea transformation.Specially today which gradually consummates in our country marketeconomy system, the enterprise manages should take the market demandas the guidance, through provides the quality to the market to be asfar as possible high the product and the service which, the functionconsummates as far as possible, makes every effort enable theenterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprisecost management also should directly relate with enterprise's overalleconomic efficiency, regards the cost and its the control question byone kind of new understanding view - cost benefit idea. Enterprise'sall cost management should by the cost benefit idea take the controlthought, and "delivers" the contrast analyzes regards "the investment"(cost) the necessity, the rationality from "the investment", namelydiligently pays by as far as possible the few costs, the creation manyuse value, is as far as possible the enterprise gains the moreeconomic efficiency. Here, the worth noting is: "The few costs payand" the reduced disbursement as far as possible ", reduces the cost"the concept has the difference. "The few costs pay as far aspossible", not saves or the reduced cost disbursement. It is theoperating cost benefit idea instructs the new product the design andthe old product improvement work. If in carries on the diagnosis tothe market demand in the foundation, realized to like increases somefunction in the product original function foundation, can cause theproduct the market share large scale enhancement, then, although forrealizes the product creational function to be able correspondingly toincrease part of costs. So long as this part of cost increase canenhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, thiskind of cost increases conforms to the cost benefit idea.
In brief, under in the modern market economy environment enterprisedaily cost management, should contrast "delivers" looks at "theinvestment". The research cost fluctuation and the income fluctuationrelations, determined is most advantageous to enhances the benefit thecost forecast and the policy-making plan.
3 Strategic cost idea 毕业论文
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http://www.751com.cn/The strategic cost management formation and the development are themodern market economy and the competition inevitable result. The ne- arfor 20 year enterprise environment had the sudden change, the glob- alcompetition has been day by day intense, in order to meet this kind ofcompetition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the competition as wellas holds how many shares the key aspect, but affects the competitioncost the core is enterprise's strategic cost, but non- traditionalcost of operation.
The implementation strategy cost management is advantageous to ther- enewal cost management idea. In the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. In the cost management, savesthe achievement one method is undeniable, but it is not the onlymethod, the modern cost management goal "should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. Embarks from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterpriseb- enefit drop.If enterprise by lower cost rate of increment, but obtains the higheruse value, thus greatly enhances the enterprise the economi- cefficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superioruse value take the similar cost as the customer or provides the sameuse value by the comparatively low cost. The enterprise uses what kindof cost st- rategy, is decided to the enterprise entire managementstrategy and the competition strategy, the cost management must servefor the enterprise entire management management.
In the modern cost management, the strategic cost management holds theextremely important status, it broke through the traditional costm- anagement the cost limitation in the microscopic stratification plan- eresearch area, changes the center of gravity the enterprise overallstr- ategy this broader research area, such as the productionconn- ection, the purchase connection, the technical connection, in thecompetitor conn- ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecision-making, thus correctly chooses the enterprise the managementstrategy, correctly processes the enterpr- ise to develop withstrengthens the cost management the relations, enhan- ces the enterpriseoverall economic efficiency.
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