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长期以来,受计划经济的影响,我国成本管理主要是对企业生产过程的成本控制。但是,现代企业不仅要做好生产过程中的成本控制及事后分析,还应重视成本预测、决策和制定成本目标、强化成本的事先控制并制定责任成本,严格成本考核,用最优方案来指导生产活动,以取得最佳经济效益。我们应借鉴国际惯例与国外行之有效的先进管理方法,努力构建一个以提高经济效益为中心的现代企业成本管理体系,这是社会主义市场经济发展的客观要求。现代企业成本管理体系包括成本预测、成本计划、成本控制、成本核算、成本分析和成本考核六个环节。这几个环节相互依存、相互补充,构成了结构严谨的缺一不可的有机整体。
For a long time, under the influence of the planned economy, the cost management in our country is mainly the cost control of the production process of enterprises. However, modern enterprises not only need to do cost control and ex post facto analysis in the production process, but also pay attention to cost forecast, decision-making and cost target, prior control of cost and responsibility cost, strict cost assessment and optimal plan Production activities, to obtain the best value for money. We should learn from international practices and foreign advanced and effective management methods, and strive to build a modern enterprise cost management system centered on improving economic efficiency, which is an objective requirement for the development of the socialist market economy. Modern enterprise cost management system includes cost forecasting, cost planning, cost control, cost accounting, cost analysis and cost assessment of the six areas. These several links are interdependent and complement each other and form an indispensable organic whole with rigorous structure.