论文成本费管理.docVIP

论企业成本费用的管理 摘 要 在当今激烈的市场竞争环境中，对于企业管理而言，成本费用控制是永恒的主题；尤其是随着市场竞争的日益激烈，加强成本费用控制已成为提高企业经济效益、增强竞争力的重要手段。English abstract In today’s fierce market competition environment, the enterprise management, cost control is the eternal theme; especially with the increasingly fierce market competition, strengthen cost control to raise business economic benefits, has become an important means of enhancing competitiveness. Long term since our country’s rapid economic development has been the economic cost of resource consumption, in financial performance for the high cost, profit little. Restrict our country enterprise to realize the strategies of sustainable development are the main reasons why: The cost management idea is backward, cost management methods obsolete, value management and value management, combined with poor adverse interest motive drive, refined lead division of labor cost, human resource is wasteful and serious. The theory discussion and the combination of the actual demand; traditional mode of thinking, at the strategic level comprehensive consideration of the cost management issues; using the cost of operation law and other modern cost management means; according to the enterprise’s own characteristic and determine the cost management strategy; establish the system of cost control consciousness, strengthen the cost control; give full play to the computer technology in enterprise cost management role; the establishment of cost management measures. Key word cost; cost management; activity-based costing; cost control; cost information 目 录 摘 要······················································································································1 Abstract·················································································································2 目 录·····················································································································3 1成本管理的基本理论···············