成本管理在企业中的地位作用（Status of cost management in Enterprises）.docVIP

成本管理在企业中的地位作用（Status of cost management in Enterprises） Status of cost management in Enterprises Status and role of cost management in enterprises 2009-02-03 21:55:12 I. status of cost management 1, the micro cost management model is mainly manifested in the following five aspects: (1) cost management thought, leather, Xinhua. Expense accounts the traditional cost management mode is only to calculate the financial cost, not only pay attention to cost calculation and management; after the accounts, do not attach importance to forecast and decision in advance; only by manual operation, without considering the advanced management methods; only rely on the corporate finance department, do not pay attention to play the enthusiasm of the staff, so it is difficult to adapt to the development of socialist market economy the requirements of. This requires innovation in the concept of cost management, to establish the concept of competition, efficiency, management concepts, legal concepts and concepts such as open up new ideas. (2) rationalization of cost management organization. This is the guarantee of modernization of management. Without the organizational guarantee, it is difficult for the enterprise to organize the existing manpower, material resources and financial resources, and it is impossible to maximize the overall benefits. The organization of cost management means the principle of unified leadership and hierarchical management, and the responsibility system of cost management should be established to ensure the smooth realization of target cost. (3) cost management method is scientific. To sum up the good experience of cost management in our country, introduce the modern cost management methods of foreign countries, and develop and improve each other. The main goal of cost management, responsibility cost management, internal economic accounting, CVP analysis, value engineering, cost benefit analysis, cost prediction, cost decision, cost control, cost management,