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企业的成本属商品生产的经济范畴,它是由生产过程中的物化劳动和活劳动支出多少来决定的。提高企业经济效益是各项工作的中心,而降低企业的成本则是提高企业经济效益的关键。正确认识成本管理在企业发展中的积极作用,是非常重要的。一、传统成本管理与现代成本管理成本管理是经济管理重要的组成部分,按照成本管理的广度和深度,成本管理分为传统成本管理和现代成本管理。1、传统成本管理即目前一般企业所从事的成本计划、成本核算、成本控制、成本考核、成本分析等工作。这些业务以具体的凭证、帐簿或记录为依据,按国家有关制度按步就班地记帐、算帐、报帐,事后总结分析。随着我国社会主义市场经济体制
The cost of an enterprise is the economic category of commodity production. It is determined by the amount of materialized labor and living labor expenditure in the production process. Improving the economic efficiency of enterprises is the center of all work, and reducing the cost of enterprises is the key to improving the economic efficiency of enterprises. It is very important to correctly understand the positive role of cost management in enterprise development. I. Traditional Cost Management and Modern Cost Management Cost management is an important part of economic management. According to the breadth and depth of cost management, cost management is divided into traditional cost management and modern cost management. 1. Traditional cost management means the cost planning, cost accounting, cost control, cost assessment, and cost analysis currently performed by general companies. These services are based on specific vouchers, books or records, and are accounted for, accounted, and reported according to the relevant national regulations. With China’s socialist market economy system