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随着当前时代的变化和各项先进技术的不断兴起,各行各业中的入门门槛也相应的降低,在这个过程中,各种行业不断进步,在很大程度上增加了行业之间的竞争。此种背景下,企业要想得到更好的发展和进步,单纯的依靠新技术是不太现实的,只有在应用新技术的基础上有效的加强成本管理,控制和减少支出,才能对经济效益起到更大的提升作用。虽然现在很多企业已经认识到了这一问题的重要性,但是能将成本管理工作真正落在实处的却少之又少。基于此,本文笔者就将对新形势下的图书成本管理展开研究,进一步阐述传统核算方式的不足,希望对今后企业这项工作的开展起到更大的帮助作用。
With the changes of the current era and the continuous rise of various advanced technologies, the threshold for entry into all trades and industries has also been correspondingly lowered. In this process, the continuous improvement of various industries has greatly increased the competition among industries . Under this kind of background, if enterprises want to get better development and progress, it is impractical for them to rely solely on new technologies. Only on the basis of applying new technologies can cost management, control and expenditure be effectively reduced so that economic benefits To enhance the role of greater. Although many companies are now aware of the importance of this issue, but very few cost management can really be implemented. Based on this, the author of this article will study the book cost management under the new situation, and further elaborate the deficiencies of the traditional accounting methods, hoping to play a more helpful role in the future development of this enterprise.