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成本控制是企业管理的重要方面,尤其是对制造企业来说,作业成本法的运用使得成本的核算和控制都能合理化,当今社会的竞争力不断增强迫使企业不得不增加自身的竞争力才能使其处于不败之地。成本控制作为企业成本管理的核心,其好坏直接关系到企业成本费用和经济利益的高低及企业的生死存亡。合理运用企业资源同时降低企业的成本使得企业的资源利用达到最优化,并且使企业获得更大的利润,为客户创造更高的价值。随着时代的变化,在新制造环境下成本结构发生较大变化,精确成本信息成为企业成本管理的迫切需求,在这种情况下作业成本法应运而生。经过发展,首先开启探索作业成本法的国外企业在理论研究趋于成熟的同时在实际应用中也取得了很大的成功。然而国内企业受到所处环境和信息化程度的限制,仍旧以传统成本核算方法为主。因此,以作业成本为基础研究企业成本控制无论在理论上还是在实践中都对国内制造企业有着重大意义。
Cost control is an important aspect of business management. Especially for manufacturing enterprises, the use of ABC method can rationalize the accounting and control of costs. The increasing competitiveness in today’s society forces enterprises to increase their own competitiveness It is invincible. Cost control as the core of enterprise cost management, its quality is directly related to the cost of enterprises and the level of economic interests and the survival of enterprises. Rational use of enterprise resources while reducing the cost of enterprises so that enterprises maximize the use of resources, and enable enterprises to obtain greater profits, creating higher value for customers. With the change of the times, the cost structure changes greatly under the new manufacturing environment, and the accurate cost information becomes the urgent need of cost management. In this case, the ABC method has come into being. After the development, first of all, the foreign enterprises that open the ABC method have been quite mature in the theoretical research and achieved great success in practical application. However, the domestic enterprises are subject to the limitations of the environment and the degree of informationization, and are still mainly based on the traditional cost accounting methods. Therefore, studying the cost control of a company on the basis of the operating cost has great significance to domestic manufacturing enterprises both in theory and in practice.