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现代企业的生产经营是以盈利为目标的,加强成本管理是企业盈利的最佳手段;长期以来,在高度集中的计划经济体制下,国家通过指令性计划直接对企业进行调控,所以,企业的成本管理观念比较淡薄,即使讲成本管理,也主要是从降低消耗、节约费用考虑,侧重于对产品成本的核算,不注意所耗成本能得到的市场价值,不在提高产品或服务的质量和功能上做文章。在社会主义市场经济体制下,企业所面临的外部和内部环境都发生了根本的变化,传统的成本管理越来越不能适应市场经济的需要。
For a long time, in a highly centralized planned economy system, the state regulates and controls the enterprises directly through the mandatory plan. Therefore, the profitability of the enterprises The concept of cost management is relatively weak, even if the cost management, but also mainly from the lower consumption, cost considerations, focusing on product cost accounting, not pay attention to the cost of the market value can not be obtained, not to improve the quality of products and services Make an issue. Under the socialist market economic system, the external and internal environment faced by enterprises has undergone fundamental changes. The traditional cost management can not meet the needs of a market economy more and more.