浅析现代成本管理(国外英语资料).doc

浅析现代成本管理(国外英语资料) Analysis of modern cost management Brief analysis of modern cost management 2008-12-20 15:11:42 Abstract: under the socialist market economic system and the modern enterprise system, the cost management of modern enterprises has undergone great changes. This paper introduces several major features of modern cost management (cost efficiency principle, the concept of strategic cost, cost calculation, system management concept of cost driver concept and cost) and compare with the traditional cost management, in order to reflect the practical significance of modern cost management. Thesummary:undersocialismmarketeconomysystemandmodernenterprisesystem, theverybigchangehasoccurredtheaccountingcostcontrolofmodernenterprise.thistextfocalpointisintroducedthecontrastoftraditionalaccountingcostcontrolofhowmanybigcharacteristics (costbeneficialresultreasonthought, strategycostconcept, costaccountandcostmovebecauseofthesystemmanagementconceptofconceptandcost, ofmoderntimesaccountingcostcontrolaswellaswith, withtherealmeaningthatembodiesthemodernaccountingcostcontrol.) With the establishment and improvement of the socialist market economy and the modern enterprise system, cost management has become a major concern of modern enterprises. The study of modern cost management is both a certain significance and a certain practical significance. This article intends to make some simple analysis. Cost-benefit concept The traditional cost management is based on whether the enterprise saves, and unilaterally starts with reducing the cost and even trying to avoid the occurrence of certain expenses. Emphasize saving and saving. The purpose of traditional cost management can be simply summed up in reducing expenditure and reducing costs. This is the narrow idea of cost of cost theory. Under the traditional planned economy, the product of the purchase and sale of business output equal to the enterprise income. Therefore, to reduce the cost of the product means to increase bus