试论我国企业成本管理的弊端及改进措施.docVIP

企业能否生存、发展和获利，关键在于对成木的管理。因此，实施有效的 成木管理，能够控制浪费、降低成本、节省资源，实现企业价值最大化，增强 企业的竞争力，促进企业的长久发展。本文主要采用了实证研究法和经验总结 法，同吋辅以实验法、系统分析法、定性分析法等方法。通过对现代企业成本 管理的概述，列举了我国企业成木管理的现状，分析了现行成本管理屮存在的 一些弊端，尤其是传统成木管理的缺陷，最后提出了有效的改进措施。传统的 成木管理已经难以满足市场经济体制下企业的发展需要，只有与吋俱进，建立 良性的成木管理循环体系，才能适应现代化的成本管理要求，才能在国际化竞 争中立于不败之地。 关键词：成本管理弊端改进措施 ABSTRACT Enterprise survival, development and profit, the key lies in the management of cost. Therefore, effective cost management can control the waste and reduce cost, save resources and realize the maximization of enterprise value, the enhancement enterprise competitiveness, improve the long-term development of an enterprise. This paper mainly adopts empirical research and experience method, and supplemented by experimental method, system analysis, qualitative analysis and other methods. Through to the modern enterprise cost management, lists the overview of the present situation of our country enterprise cost management, analyzes the existing in current cost management of some drawbacks, especially the defects of traditional cost management, and finally puts forward some effective measures for improvement. Traditional cost management has been difficult to meet the market economic system, enterprise^ development needs only to keep pace with The Times, build benign cost management cycle system to adapt to modern cost management requirements, can us in international competition. Key words: Cost management malpractice improvement measures 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark41成木管理概述 2 HYPERLINK \l bookmark62 国内外研究现状 3 HYPERLINK \l bookmark83我国成木管理的现状 4 HYPERLINK \l bookmark104成木管理的弊端 6 HYPERLINK \l bookmark124. 1观念落后 6 4. 1. 1传统成本管理范畴过窄 6 4. 1.2缺乏市场理念 7 HYPERLINK \l bookmark144.2缺乏战略成本思想 8 HYPERLINK \l bookmark164. 3管理主体模糊 8 HYPERLINK \l bookmark184.4手段和核算方法陈旧 8 HYPERLINK \l bookmark204.5成本控制制度不健全 9 HYPERLINK \l bookmark225 改进措施 11 HYPERLINK \l bookmark245. 1树立现代化的成本管理系统观念 11 5.1.1扩展成本管理范围 11 5. 1.2树立成本效益观和目标成本观 12 HYPERLINK \