效益成本的宏、微观应用分析.pdfVIP

效益成本的宏、微观应用分析 摘 要 从微观层面看，成本核算和管理关系到企业的生存和发展，但是大多数企业普 遍缺乏对于成本的有效管理，使成本处于很高的水平，企业难以提高经济效益，然 而，那些有利于企业发展的成本发生受到了限制，影响了企业的长远发展；从宏观 层面看，成本核算和管理既关系到宏观经济效益，也关系到社会效益，但是我国对 于资源缺乏合理有效的利用，致使资源大量浪费。本文从传统成本概念分析入手， 提出效益成本新概念，并揭示效益成本的经济内涵，同时总结出效益成本在我国推 行的经济意义和社会意义。在此基础上，对我国推行效益成本进行宏、微观方面的 应用分析。在论文的后半部分，在微观层面上以邯钢为例，在宏观层面上以我国能 源消耗和环境治理为例说明效益成本的具体应用，并提出建立效益成本体系的新思 路。 关键词：效益成本，成本，效益，微观，宏观，成本管理 I 效益成本的宏、微观应用分析 Abstract From the point of microcosmic view , the costing and cost management relates to the enterprises’ existence and development; but many enterprises don’t control the cost very effectively, so many enterprise’s cost keep on a high level. It is difficult for enterprise to increase economic benefits. However, The costs which are beneficial to development for enterprises have been confined, as a result the enterprises develop slowly. From the point of macroscopic view, it also connects with the macroscopic economics benefit and social benefit, but in China, many resources have not been used effectively, many resource are wasted. First, this thesis discusses the traditional cost concept and brings forward the new concept of cost-based on benefit, then points out the economic meaning of cost-based on benefit, and moreover sums up the significance in economic fields and society fields. Further more, this thesis analies its application in macroscopic fields and microcosmic fields in China. In the end, this thesis, takes Hanggang as an example in the microcosmic fields, and in macroscopic fields it analyses Chinese energy consume and environmental management. Key words ：cost-based on benef