计谋现代企业轨制下的成本治理形式探析(国外英语资料).doc

战略现代企业制度下的成本管理模式探析(国外英语资料) Analysis of cost management mode under strategic modern enterprise system Analysis of cost management mode under strategic modern enterprise system 2008-12-20 15:10:56 The characteristics of the modern enterprise system are clear property rights, clear powers and responsibilities, separation of government and enterprise, and management science. Cost management is an important aspect of enterprise management, through the research on the cost management mode, on the one hand to promote the further development of cost management; on the other hand, the reform measures conducive to business coordination, in step forward and promote the professional management companies towards the direction of the development of science and technology. First, the cost management model under the modern enterprise system For a long time, our country enterprise is a plan based on the price, to after accounting for key accounts, expense to the full cost method for the content of the cost management mode. This model can be said to be the product of the highly centralized planned economic system in the past, and the socialist market economic system does not fit in. Mainly displays in: one is the profit enterprises with independent enterprises, cost consciousness, tremendous losses and waste, and even many companies false profit; the two is the cost management method and means backward, there is no real form of scientific cost management system, the lack of the needs of the socialist market economy management methods and modern management tools; three the present situation of cost management is not conducive to the transformation of operational mechanism of enterprises, is not conducive to enterprises to become the main body of market competition, is not conducive to macro-control of enterprise cost. This requires that the current cost management methods, methods and means of reform, and establish a new cost management model. To establish a new cost management model