浅谈企业成本控制(国外英语资料).doc

浅谈企业成本控制(国外英语资料) After China joined the WTO, because of rising prices of means of production, the production cost of enterprise products increased significantly, and the logistics management of many enterprises out of control, more serious waste of energy, make the product cost increase. The production equipment and process technology are outdated and backward, the quality of raw materials is poor, the transportation management is poor, and a large number of defective products and waste products are produced during the production process. The quality loss is very large. The cost accounting is false; on the one hand, the accounting personnel do not pay attention to it; on the other hand, they make artificial adjustments in order to achieve some purposes; the enterprise looks surplus, but in fact it is a loss. Because the contract management responsibility system is not perfect, the enterprises talk about profits and do not talk about the cost; the short-term behavior is rampant; the leadership of the enterprise is limited in term of office; the management is slack; the personnel quality is poor; the financial and auditing supervision is ineffective; and so on. These factors will increase the cost of enterprises, thereby reducing corporate profits, leading to lower economic efficiency of enterprises. The cost is a comprehensive economic indicator, the performance of all aspects of enterprise management can be directly or indirectly reflected by the cost. The scientific organization and implementation of cost control can promote the strengthening of economic accounting units within the enterprise, improve management, change management mechanism, improve the overall quality of enterprises, improve economic efficiency, enable enterprises to survive in the competitive environment of market development and growth. Enterprise cost control refers to the use of various methods, predetermined cost limits, according to limit spending, compared with the actual limit to measure