国有企业成本控制战略研究-农业经济管理专业论文.docxVIP

摘 摘 要 建国以来，国有企业一直占据着我国国民经济的主导地位，发挥着主导 作用。然而，随着经济体制改革的进一步深化和企业自身的发展，国有企业 在参与市场竞争过程中，表现出了自身体制劣势，尤其是管理体制存在的问 题严重束缚着企业的发展，其中成本失控现象特别突出，这就需要我们对国 有企业实施管理创新。 本文首先回顾了国内外成本控制理论的研究动态。在对国有企业成本控 制历史沿革进行分析的基础上，总结了国企在成本控制方面所取得的成就， 并深入分析了当前国企成本控制在体制、内容、目标、手段、方法、管理活 动本身方面存在的不足，由此提出国企成本管理实施创新的必要性。接着， 对国企成本控制战略若干问题进行了探讨，然后对当前几种有效的成本控制 战略模式进行对比研究，揭示出其可以借鉴之处。最后，根据国企目前实际 情况，指出成本控制应与企业基本战略相匹配，并提出自己的设想模式，并 从观念创新、配套保障措施制度创新方面使成本控制战略进一步完善。 关键词： 国有企业：成本控制战略；观念创新；制度创新 ABSTRACTSince ABSTRACT Since the foundation of tbe state， state‘owned enterprlses haVe been occupying the 1eading position of national economy all tlle time，playing leading role．However，along with the deVelopmem of further in。depth and emeTprise oneself of the economic system reform，The state—owned ente叩rise demonstrates the inferior stren毋h of one_S own system in the of particjpating in the market competjtion，Especially deVelopment that the problem that managemem system exists is fettering the ente叩rise seriously，The phe妇。瑚enon out of comrol of the cost especially stresses，this needs to implement the management inIloVation to the state—owned eme叩rise among them This text has reviewed the research dynamjc status of the domestic and imernational cost comrol theory at first．0n the basis of contmlling the history eVolution to analyses to the state—run eme叩rise cost，Comrol the achieVement that respect makes in the cost mer summarizing the state—owned emerprise，And analyses in depth at presem the∞st of state·owned eme巾rise is controlled in the system，contem，goal，means，method，deficjency existing managemem actiVity itself，Therefore propose that the state-owned enterprise becomes necessity of implememjng innoVation of management．Then，comml strategy No．seVeral扣 on and probe imo， then whether at present seVeral kind of ea’ectiVe costs control strategic mode go and compafe with and study to state—owned ente叩rise cost，Announce that appears in its place that be drawn lessons fIDm At last，according to the reality at present of state—ow