成本核算制度的创新-论文.docVIP

东北财经大学津桥商学院本科毕业论文 成本核算制度的创新 作 者 系 别 专 业 年 级 学 号 指导教师 答辩日期 成 绩  内 容 摘 要 在高科技蓬勃发展的新形势下，随着电脑技术的进步以及全球性竞争的加剧，大大改变了产品成本结构与市场竞争模式，同时现代技术的飞速发展又使成本管理的范围向着多学科相互交叉渗透的方向发展。新经济环境的出现使传统成本管理面临着严峻的挑战，成本管理必须改变以成本核算为主的现状，成本会计体系必须提供与管理需要具有高度相关性和充分可靠性的信息，改变成本信息与企业管理需要相脱节的局面。为了适应新经济环境的变化，满足现代化企业生存和发展的需要。因此，必须对新经济环境下的成本管理进行重新认识，并探索与新环境相协调的成本管理模式。本文以成本与成本管理理论为基础，通过对传统成本管理的局限性的抛析，说明在新经济环境下成本管理制度必须有所创新，同时还对新形势下的成本核算与成本管理进行了简单的研究，并结合我国现阶段经济的特点进行分析，提出了几点可行性的建议，以求对成本管理的创新有所帮助 关键词：成本 成本核算 成本管理  Abstract Under the new situation of high-tech vigorous development, compete along with globalness as well as the advance of computer technology, aggravate , have changed product cost structural and market competitive pattern greatly, at the same time modern technology develop fast again make the scope of cost management intersect mutually towards much subject to permeate direction development. the appearance of new economic environment make traditional cost management been faced with stern challenge, cost management must be changed with the present situation mainly with cost accounting, cost accounting system must be offered and manage needs have the information of ample reliability and high correlation, change cost information and the needs of business management appearance come apart situation. for meet the change of new economic environment, satisfy the needs of development and modern enterprise survival. therefore, must go on for the cost management under new economic environment know again, explore with new environment the cost management pattern of appearance coordination. this paper is the basis on cost and cost management theory, pass manage for traditional cost limitation throw Xi, explain in new economic environmental next cost manage system must be created , at the same time