企业不可忽视成本企划（Enterprises should not ignore cost planning）.docVIP

下载本文档

0
0
约1.73万字
约 11页
2017-07-23 发布于河南
举报
版权申诉

企业不可忽视成本企划（Enterprises should not ignore cost planning）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

企业不可忽视成本企划（Enterprises should not ignore cost planning）

企业不可忽视成本企划（Enterprises should not ignore cost planning） Enterprises should not ignore cost planning Enterprises can not ignore the cost plan 2008-12-20 15:11:42 1 Introduction The contemporary high-tech change rapidly, have brought about revolutionary changes in the business characteristics, thus greatly push the development of cost management theory and practice, the formation of a global range of two representative cost management mode: activity based cost management (activity based cost management, ABCM) and target costing (target costing TC). This paper intends to draw a brief introduction of the cost management model, so as to provide reference for strengthening and improving the cost management of enterprises in china. 2, the background of the cost Enterprise External drive cost planning is the core and essence of the Japanese cost management model. It was first developed in the early 60s, which originated from the Toyota Auto Body Cos new car development and vehicle renewal. But the cost plan really became a means of ensuring target profits, or after the first oil crisis of 1973. The oil crisis has devastated the worlds developed countries, while Japan has taken the opportunity to expand its international market share, and its recipe for success is largely due to the cost cutting that has substantially reduced the cost effectiveness. Costing of car costs soared was the traditional cost management can not solve the problem from the change of design. Later, in the automobile industry as the center, costing is widely used in many industries in Japan, the development has become a in the product planning, development, set the corresponding target according to the customer demand (target cost), comprehensive profit management activities and hope to achieve these goals. In view of this, the emergence and development of cost planning in large multinational companies as the carrier, to the international market competition for the external drive, until today the compre