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当今的经济环境已经发生很大变化,世界范围内的竞争压力,服务产业的增长,以及信息和生产技术的进步已经改变了经济的性质,并引起众多企业经营经济业务的方式发生显著的改变。经济环境的变化同样催生和加速了新的成本管理模式的诞生。面对复杂的竞争环境,企业如何在传统的成本管理方式和新的成本管理模式之间进行取舍和过渡,已经成为大多数国内企业面临的重要课题。本文围绕我国企业如何建立和运作新的成本管理模式,在全面分析全面成本管理、作业成本管理和成本企画三种成本管理模式的特点和当前我国企业成本管理现状及存在的问题的基础上,提出了我国企业成本管理模式应该以作业成本核算与全面成本管理融合的成本管理新模式,从新的角度给出了问题的解决思路。
The current economic climate has changed dramatically. The worldwide competitive pressures, the growth of the service industry, and advances in information and production technology have changed the nature of the economy and have caused significant changes in the way many businesses operate their economies. Changes in the economic environment have also spawned and accelerated the birth of a new cost management model. In the face of complex competitive environment, how enterprises choose and transit between the traditional cost management mode and the new cost management mode has become an important issue that most domestic enterprises face. This paper focuses on how Chinese enterprises establish and operate a new cost management model. Based on a comprehensive analysis of the characteristics of three cost management models of total cost management, operation cost management and cost planning, and current status and existing problems of cost management in China, China’s enterprise cost management model should be based on a new cost management model of operating cost accounting and total cost management. From a new perspective, the solution of the problem is given.