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随着宏观经济下行趋势的出现,作为微观经济主体的企业,生存与发展的压力也不断增大。成本作为突破困境的主要手段与方法,再度成为企业关注的重点与中心,探索降低成本也成为当前的重点课题。成本管理源于一定的社会经济环境,并由相应时期的社会生产力发展状况所决定。1903年,被誉为“科学管理之父”的美国管理学家泰罗提出科学管理理论,成为成本管理产生的基础;第二次世界大战后,跨国公司大量出现,市场竞争日趋激烈。为适应企业管理的需要,成本预测管
With the advent of the downward trend of the macroeconomy, as the main body of the micro-economy, the pressure of survival and development has also been increasing. As the main means and method of breaking through the predicament, cost has once again become the focus and center of enterprises’ attention. It is also the current key issue to explore how to reduce costs. Cost management stems from a certain social and economic environment and is determined by the development of social productivity in the corresponding period. In 1903, American management scientist Taylor, praised as the “father of scientific management,” put forward the scientific management theory and became the foundation of cost management. After World War II, multinational corporations appeared in large numbers and the market competition became more and more fierce. In order to meet the needs of business management, cost forecasting