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企业的一切经济和管理活动,都是有成本的,而且最终会影响到产品成本。“降本增效”一直是企业经营管理的一项重要目标和获得竞争优势的有效措施之一。生产成本是一个企业生产经营效率的综合体现,是企业投入和产出的对比关系。广义的成本管理,既包括生产成本管理,也包括非生产成本管理。目前成本管理研究主要集中于以下3个方面:(1)软件集成成本控制方面。(2)生产现场改善成本控制方面。(3)财务成本管控方面。
All the economic and management activities of the enterprise are costly, and ultimately affect product costs. Reducing costs and increasing profits has always been one of the important goals of business management and an effective measure to gain competitive advantage. Production cost is a comprehensive manifestation of the efficiency of an enterprise’s production and operation, and is the contrast between the enterprise’s input and output. Generalized cost management includes both production cost management and non-production cost management. The current cost management research focuses on the following three aspects: (1) software integration cost control. (2) Production site to improve cost control. (3) Financial cost control.