论文部分内容阅读
全价值链体系化精益管理战略落地的体现之一是对成本管控的精雕细琢,这也是衡量现代企业现状众多标准之一,企业的成本是具有代表性的综合性指标之一。正因如此现代企业在未来发展之路上必然不能缺少企业成本核算和成本管理改革两大根本性因素。本文通过对现代企业成本核算与成本管理改革相关问题的研究与分析,运用SWOT分析法剖析现状以及预测未来相关的发展前景。
One of the embodiments of the system-based lean management strategy of the whole value chain is the uncompromising attention to cost control. It is also one of many criteria to measure the status quo of a modern enterprise. The cost of an enterprise is one of the representative and comprehensive indicators. Because of this, the modern enterprise must inevitably lack the two fundamental factors of enterprise cost accounting and cost management reform on the way of future development. Through the research and analysis of the problems related to cost accounting and cost management reform in modern enterprises, this paper analyzes the status quo by using SWOT analysis and predicts the development prospects related to the future.