成本管理中英文文献对照及成本控制参考文献 第5页
(1) takes the cost control consciousness the enterprise culture apart. The elimination thought the cost is unable the wrong thinkingwhich reduces again, carries on the training education to theenterprise all staff, the request enterprise all levels ofadministrative personnel and all staff fully realized is notinvestigates to the enterprise cost reduction pot- ential inexhaustibly,everybody should has the enough value to the cost management and thecontrol.
(2) forms staff's democracy and independent management conscious- nessin the enterprise interior. In the daily cost management, positi- velyutilizes the psychology, the sociology, the social psychology, theo- rganization behavior study research results, diligently introduceesone kind of intrinsic restraint and the drive mechanism in the staffbehavior standards. The human basic demand level theory (AMaslow)proposed which according to the western psychologist Si Luo river,humanity's need from to is preliminarily high-level may divide intofive levels: The physiol- ogical needs, the safety requirement, thepublic relations need, the res- pect need, the self-realization need.Introduces the intrinsic restraint and the drive mechanism is must paygreat attention to person's topmost story inferior demand, namelyself- development, self-realization demand. This kind of mechanismemphasis is the human nature self-encouragement, does not need anyexternal factor the restraint. The change enterprise commonly useddepends on the penalty, the reward implementation external restraintand the drive mechanism, the realization independent management, sinceone price lowest cost management way, also reduces the cost most- effective management way.
In brief, in the modern enterprise cost supervisory work, should setup based on the multi- agents theory cost management idea. Not onlymust take the visible agent, should take the invisible agent. Not onlymust pay great attention to the actuation cost the objective factor,moreover must pay great attention to the actuation cost the subjectivefactor. This kind of establishment in the cost agent analysisfoundation cost management idea, often may induce to have theenterprise cost management brand-new mentality and the effectiveaction.
5 Cost system administration idea
The long-term plan economic concept influence, the enterprise only isoften paid great attention to the production cost in the costmanagement the management, neglects other aspects the cost analysisand the research, this kind of cost management idea cannot adapt themarket economy envi- ronment request by far. Under the market economyenvironment, the ente- rprise should set up the cost the systemadministration idea, regards as enterprise's cost supervisory work anitem of systems engineering, empha- sized the whole and the overallsituation, to the enterprise cost mana- gement object, the content, themethod conduct the omni-directional ana- lysis research.
On the one hand, for enable the enterprise product to have theformi- dable competitive ability in the market, the cost managementcannot again limit to the product production (manufacture) theprocess, but is should extend the field of vision to front to theproduct market demand analysis, the correlation technology developmentsituation analysis, as well as product design; Extends to after tocustomer's use, the service and han- dling. According to the cost entirejourney management request, can in- volve to the product informationorigin cost, the technical cost, the rear service cost, the productioncost, the stock cost, the sales cost, as well as to cost category andso on customer's service cost, handling cost. To all these costscontent all should by strict, the careful scientific method carry onthe management, strengthens the product in market competitive ability,causes the enterprise in the intense market competition neutr- ality tothe invincible position. If carries out the value analysis in theproduct design stage, is the cost management method which one kind oftechnology and the economy unifies.
On the other hand, along with the market economy development, the non-physical product commercializes day by day. Adapts with this, the costmanagement connotation also should expand from the physical produc- tcost to the non- physical product cost, like human resources cost,capital cost, service cost, property right cost, environment cost, andso on.毕业论文
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http://www.751com.cn/Exterior furthermore, under the market economy condition, the bus- inessmanagement center of gravity changes by the enterprise interior, changes the heavy management decision-making management by the heav- yproduction management, the research analyzes each kind ofpolicy- making cost also to become the enterprise cost management avery important content, like the correlation cost, the differencecost, the opportunity cost, the marginal cost, will pay in cash thecost, the reset cost, may avoid the cost, may hand over extends thecost, the future cost, and so on. In the modern enterprise costmanagement, takes and strengthens falls the domain to these managementdecision-making costs the research analysis, may avoid thepolicy-making fault the heavy loss which brings to the enterprise, makes the most superior policy-making, the gain best economicefficiency for the guarantee enterprise provides the foundation.
Conclusion
The modern cost management, first must set up the cost management thebenefit idea, and strengthens the cost management using the multi- agents theory the analysis and the research, vigorously strengthensthe enterprise cost the system administration, establishes modernizedthe cost management pattern, thus solves the enterprise the questionwhich exists in the cost management. This article through the moderncost mana- gement several major characteristics, again makes the moderncost manag- ement and the traditional management compares, manifests themodern bus- iness management in the comparison the importance, shouldobtain the ent- erprise the value.
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