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来源:百度文库 编辑:查人人中国名人网 时间:2024/05/04 23:58:47
本文成本管理的一些理论开始,并对传统企业成本管理体系进行研究评价,将传统成本管理的弊端进行了归纳主要有:成本管理观念落后、成本管理方法陈旧、企业内部成本成本管理主体的确定失误,不良利益动机驱动导致成本信息失真等。并在此基础上分析了管理的新观念和新方法、战略成本意识观念,科技驱动型成本管理观念,人本特色的成本管理观念成本系统管理观念等。以及作业成本管理方法,战略成本管理方法。通过理论分析,结合中国企业的实际,提出了强化企业成本管理的对象。

The some theories that this text cost manage starts, and proceed to the traditional business enterprise cost management system the research evaluate, proceededing the irregularity that traditional cost manage to induce to have primarily:The cost management idea falls behind, the cost management method is old, the internal cost in business enterprise cost management corpus really settles the error, the bad benefits motive drive to cause cost information lost true etc..And here the foundation ascends the new ideas that analyzed the management with the new method, strategy cost consciousness idea, the technology drives the type cost management idea, this characteristic cost in person management idea cost system management obsession.And homework cost management method, strategy cost management method.Passing the theories analyzes, joining together the Chinese business enterprise actual, putting forward to enhance the object of the business enterprise cost management.