成本管理外文文獻(xiàn)及翻譯

1、<p><b>　　成本管理外文文獻(xiàn) </b></p><p>　　China's Enterprise Cost Management Analysis and Countermeasures </p><p>　　Abstract: With the progress and China's traditional Cost Manage

2、ment model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to streng

3、then Cost Management. </p><p>　　Keywords:: Cost Management measures </p><p>　　In a market economy conditions, as the global economic integration, the development of increasingly fierce market co

4、mpetition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise

5、 Cost Management business has become an inevitable choice for the survival and development. </p><p>　　First, the reality of China's Enterprise Cost Management Analysis </p><p>　　Cost Managem

6、ent in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects: </p><

7、;p>　　(A) Cost Management concept behind the </p><p>　　Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from

8、time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior ma

9、nagement. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most importa</p><p>　　The purpose of Cost Management from the point of view, many enterpr

10、ises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cos

11、t Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find co</p&

12、gt;<p>　　In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implemen

13、tation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although

14、such an approach to reduce the cost to a certain role, but the final analysi</p><p>　　(B) Cost Management obsolete </p><p>　　First of all, from a Cost Management in general and ways of looking a

15、t, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost contr

16、ol, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. </p><p>　　Secondly, the s

17、pecific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieti

18、es of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of

19、production in China is still relatively extensive</p><p>　　Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management mo

20、dule level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is diffic

21、ult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements. </p><p>　　(C) the cost Information, a serious distortion of </p><p&

22、gt;　　In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reason

23、s: </p><p>　　First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sal

24、es service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. </p><p&

25、gt;　　The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or prod

26、uction basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a sub

27、stantial increase in the proportion of manufacturing costs, and t</p><p>　　Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual su

28、rplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its c

29、auses and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders h</p><p>　　Cost of production and operation activities, a co

30、mprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number

31、 of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, und

32、erstand tec</p><p>　　Second, strengthen enterprise Cost Management measures </p><p>　　Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen

33、 Cost Management: </p><p>　　(A) the introduction of new ideas - the use of strategic Cost Management </p><p>　　Strategic management is central to the sustained competitive advantage for business

34、es, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive

35、 advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of</p><p>　　

36、(B) establish a new concept </p><p>　　1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management </p><p>　　The content and scope of the co

37、st of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, an

38、d at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to pe

39、netrate the enterprise, decis</p><p>　　2, establish the concept of cost-effectiveness, cost forecasting and decision-making levels </p><p>　　Enterprises can not succeed in the market for greater

40、 profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the con

41、cept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to det

42、ermine the </p><p>　　3, establish a sense of innovation, technology and insist on combining </p><p>　　The vitality lies in its continued innovation, and enterprises should seize the pulse of the

43、 market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce pro

44、duct cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decisi</p><p>　　4, establ

45、ish a people-oriented concept, create a cohesive force in enterprise </p><p>　　People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main

46、 body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop

47、 people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management t</p><p>　　(C) the introduction of advanced

48、Cost Management - activity-based costing and cost-planning method </p><p>　　Since the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'differe

49、nce', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today&#

50、39;s increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. </p><p>　　1, Activity-Based Costing

51、 </p><p>　　Activity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume res

52、ources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of

53、 costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is</p><p>　　2, cost planning method </p><p>　　The cost of planning the basic ideas: (1)

54、to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed a

55、s the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of pr

56、oduction at the manufactur</p><p>　　(Iv) computer technology in Enterprise Cost Management </p><p>　　At present, the computer is an indispensable tool for economic life, to modern information te

57、chnology-based Cost Management Cost Management information system has become a symbol of modernization. </p><p>　　1, the software application </p><p>　　LOTUS, EXCEL and other spreadsheet softwar

58、e has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost,

59、high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Bu

60、sinesses can combi</p><p>　　2, the application of </p><p>　　The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Int

61、ernet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniq

62、ues to achieve Cost Management objectives. </p><p>　　(E) to take measures to ensure cost-effective information </p><p>　　Companies should establish a sound internal control system, through accou

63、nting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example,

64、 a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking account</p>&

65、lt;p>　　Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the

66、 operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral

67、 sense of responsibility and sense of responsibility to maintain profe</p><p>　　In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a bu

68、siness activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smo

69、othly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, </p><p>　　中國企業(yè)成本管理的現(xiàn)狀分析與對(duì)策</p><p>　　摘要：隨著

70、中國所取得的進(jìn)展，中國傳統(tǒng)的成本管理模式已經(jīng)難以適應(yīng)競(jìng)爭(zhēng)日益激烈的市場(chǎng)環(huán)境。本文就我國成本管理的一些問題，最后提出了解決這些問題的多項(xiàng)措施，加強(qiáng)成本管理。</p><p>　　關(guān)鍵詞：成本管理 管理措施</p><p>　　在市場(chǎng)經(jīng)濟(jì)條件下，隨著全球經(jīng)濟(jì)一體化的發(fā)展，市場(chǎng)競(jìng)爭(zhēng)日趨激烈，企業(yè)利潤(rùn)空間縮小。在這種情況下，業(yè)務(wù)成本的高低水平，直接決定企業(yè)的盈利能力和競(jìng)爭(zhēng)實(shí)力的大小。因此，加強(qiáng)企

71、業(yè)成本管理業(yè)務(wù)已經(jīng)成為一個(gè)生存和發(fā)展的必然選擇。</p><p>　　首先，我們來看中國企業(yè)成本管理的現(xiàn)實(shí)分析。成本管理在我國經(jīng)過多年的發(fā)展，取得了許多成就，但現(xiàn)在面臨著一個(gè)新的環(huán)境，中國的成本管理也暴露出一些新問題，主要表現(xiàn)在以下幾個(gè)方面：</p><p>　?。ㄒ唬┏杀颈澈蟮墓芾砝砟?lt;/p><p>　　中國企業(yè)的成本管理觀念落后是普遍的現(xiàn)象，主要表現(xiàn)在成本管理

72、的范圍、目的、手段和時(shí)間的偏差方面。許多企業(yè)或其他相關(guān)企業(yè)和相關(guān)領(lǐng)域?qū)⑹钩杀竟芾碣M(fèi)用的范圍限制在企業(yè)內(nèi)部甚至生產(chǎn)過程中。我們供應(yīng)方面，例如，做生意，最重要的動(dòng)機(jī)之一是產(chǎn)品成本的價(jià)格供應(yīng)。作為供應(yīng)方的產(chǎn)品，它的價(jià)格是成本加利潤(rùn)，這是企業(yè)自身的成本價(jià)格的供應(yīng)方形式。然而，一些企業(yè)的供應(yīng)方有太多的壓價(jià)，成為高額利潤(rùn)的來源，而不考慮對(duì)方的利益，造成供應(yīng)方隱瞞自己的真實(shí)成本，變相提高價(jià)格。采購成本的增加，從而增加商品成本，使商品競(jìng)爭(zhēng)力較弱。<

73、;/p><p>　　從成本管理的目的來看，許多企業(yè)局限于降低成本，但較少從成本效益的降低來著手，主要依靠?jī)?chǔ)蓄成效方面來實(shí)現(xiàn)的，不能合乎成本效益。傳統(tǒng)的成本管理目的已經(jīng)減少，以降低成本，節(jié)約成本為基本手段。從成本管理的角度來分析這一目標(biāo)成本管理，不難發(fā)現(xiàn)，成本降低是有條件和限制的，在某些情況下，成本控制可能導(dǎo)致產(chǎn)品質(zhì)量和企業(yè)效益下滑。此外，絕大多數(shù)企業(yè)在成本管理也都缺乏整體觀念，大多數(shù)公司都有一個(gè)共同的現(xiàn)象，那就是，依

74、靠財(cái)務(wù)人員進(jìn)行管理成本。在成本管理過程的實(shí)施中，一些企業(yè)只注重成本核算，一些企業(yè)領(lǐng)導(dǎo)只關(guān)心財(cái)務(wù)和成本報(bào)表，從而使用報(bào)表來管理成本。這種做法雖然減少了成本的一定作用，但歸根結(jié)底，成本會(huì)計(jì)或事后控制，沒有做到在成本控制和過程控制發(fā)生之前，不可替代成本費(fèi)用管理。</p><p><b>　?。ǘ┏杀竟芾磉^時(shí)</b></p><p>　　首先，一般來看成本管理的方式?jīng)]有真正

75、形成系統(tǒng)的成本管理方法，從理論上講，我們已提出建立新的成本管理系統(tǒng)，包括成本預(yù)測(cè)，成本決策，成本計(jì)劃，成本會(huì)計(jì)，成本控制，成本分析等，但如何使這種方法能科學(xué)性，系統(tǒng)性地形成一個(gè)有機(jī)聯(lián)系，存在著許多問題。其次，從成本管理的具體方法的角度看，根據(jù)調(diào)查，55.7％的企業(yè)使用品種法，有42.8％的企業(yè)采用分步法。目前世界上生產(chǎn)的發(fā)展趨勢(shì)為多品種小批量的生產(chǎn)模式，分批法適用于這種生產(chǎn)模式。目前，中國的企業(yè)只有6.2％采用這種方法來計(jì)算，這表明，在

76、中國的生產(chǎn)組織還比較粗放，重視不夠，缺乏消費(fèi)者的個(gè)性。最后，從成本管理工具來看，即使一些企業(yè)進(jìn)入電腦化的階段，但應(yīng)用管理模塊級(jí)的成本不高，許多企業(yè)仍然是手工會(huì)計(jì)。以現(xiàn)代生活的技術(shù)和信息來看，這勢(shì)必制約企業(yè)進(jìn)一步提高成本管理水平，這是很難滿足現(xiàn)代成本管理提供的成本信息的及時(shí)性，全面性，準(zhǔn)確性的要求。</p><p>　?。ㄈ┏杀拘畔?yán)重失真</p><p>　　在中國，有相當(dāng)數(shù)量的企業(yè)有成

77、本信息不真實(shí)的情況下，這種狀況正在惡化。成本信息失真主要是由以下原因引起：首先，成本僅在材料，人工，制造費(fèi)用的環(huán)節(jié)成為了一個(gè)焦點(diǎn)，現(xiàn)代企業(yè)的產(chǎn)品開發(fā)正在日益增加，卻忽略了測(cè)試和中間試驗(yàn)和售后服務(wù)上與內(nèi)容相關(guān)的投入成本的小群產(chǎn)品，對(duì)這些產(chǎn)品不完整的，不正確的評(píng)價(jià)，在整個(gè)生命周期成本效益過程起著非常重要的作用。第二是成本核算方法不當(dāng)造成的失真。一個(gè)高度勞動(dòng)密集型企業(yè)，在過去幾年中，簡(jiǎn)單的假設(shè)（即直接人工小時(shí)或生產(chǎn)為基礎(chǔ)分配間接費(fèi)用），通常不

78、會(huì)嚴(yán)重的引起扭曲產(chǎn)品成本的核算。但在現(xiàn)代制造業(yè)環(huán)境中，直接勞動(dòng)成本所占的比例顯著下降，而制造成本的比例大幅增加，因此，使用傳統(tǒng)的成本計(jì)算方法會(huì)產(chǎn)生不合理的行為，利用傳統(tǒng)的成本核算，在產(chǎn)品成本信息中將導(dǎo)致嚴(yán)重的扭曲，使企業(yè)錯(cuò)誤的選擇產(chǎn)品的方向。第三，要實(shí)現(xiàn)的目的，人為地調(diào)整成本造成潛虧嚴(yán)重，企業(yè)虛盈實(shí)虧。在中國，一些企業(yè)不加強(qiáng)成本管理，為了實(shí)現(xiàn)不當(dāng)?shù)哪繕?biāo)或利益對(duì)外披露虛假信息的成本。究其原因和表現(xiàn)：企業(yè)管理者為了粉飾其管理業(yè)績(jī)，投資者，特

79、別是中小股東有一個(gè)很好的解釋，采取虛減成本，虛增效益，如瓊民源事件，銀廣夏事件，一些私人企業(yè)</p><p>　?。ㄋ模┙⒌闹饕д`是內(nèi)部成本管理</p><p>　　一個(gè)綜合指數(shù)，涵蓋各方面的管理，生產(chǎn)經(jīng)營活動(dòng)的成本，但也涉及到各級(jí)人員。然而，長(zhǎng)期以來，人們一直存在著一種偏見，作為一個(gè)為少數(shù)管理者的專業(yè)的財(cái)務(wù)人員，應(yīng)當(dāng)由企業(yè)領(lǐng)導(dǎo)和財(cái)務(wù)人員在控制成本，懂技術(shù)，懂財(cái)務(wù)的團(tuán)隊(duì)和工人群體來進(jìn)行

80、成本管理，各車間、各部門的人員，只是作為一個(gè)生產(chǎn)者，哪些成本應(yīng)該控制，如何控制的問題，大多數(shù)工人無意也無力說，成本意識(shí)淡薄。工人，干好干壞一個(gè)樣，感受到市場(chǎng)的壓力，成本控制的積極性不能被調(diào)動(dòng)起來。浪費(fèi)現(xiàn)象嚴(yán)重，主要集中在能源和原材料，沒有周密的計(jì)劃下料，下角材料不充分利用，能源泄漏嚴(yán)重。當(dāng)然，建立成本管理業(yè)務(wù)的主要的失誤失去了諾大的群體的管理，成本管理工作是不是真正實(shí)現(xiàn)了較好的效果。</p><p>　　二，加強(qiáng)

81、企業(yè)成本管理措施的問題，中國企業(yè)的管理成本，我們應(yīng)該開始加強(qiáng)成本管理在以下幾方面努力：</p><p>　?。ㄒ唬┮M(jìn)的新思路 - 利用戰(zhàn)略成本管理</p><p>　　戰(zhàn)略管理是企業(yè)的持續(xù)競(jìng)爭(zhēng)優(yōu)勢(shì)的核心，它最終由企業(yè)來為客戶創(chuàng)造價(jià)值，這個(gè)值必須超過了企業(yè)的成本來創(chuàng)建它。一個(gè)企業(yè)要獲得競(jìng)爭(zhēng)優(yōu)勢(shì)需要做出選擇，那就是，企業(yè)必須努力，這將是一個(gè)優(yōu)勢(shì)，為了爭(zhēng)取優(yōu)勢(shì)的問題，以及到什么程度，。這就需要

82、引進(jìn)戰(zhàn)略管理的成本管理思想，實(shí)現(xiàn)了戰(zhàn)略意義的擴(kuò)展，形成戰(zhàn)略成本管理。戰(zhàn)略成本管理是指提供企業(yè)本身管理的專門方法及其競(jìng)爭(zhēng)對(duì)手的信息分析，以協(xié)助管理人員和評(píng)價(jià)企業(yè)戰(zhàn)略的形成，從而創(chuàng)造競(jìng)爭(zhēng)優(yōu)勢(shì)，以滿足企業(yè)有效地適應(yīng)不斷變化的外部環(huán)境。</p><p>　　（二）建立一個(gè)新的概念</p><p>　　1，建立一個(gè)系統(tǒng)的管理理念，實(shí)施全面，全過程的造價(jià)管理</p><p>　

83、　做生意的成本的內(nèi)容和范圍不應(yīng)只局限于生產(chǎn)領(lǐng)域，還要關(guān)注管理需要的變化和管理的發(fā)展。成本管理應(yīng)該是全面的，全過程的，并應(yīng)該在設(shè)計(jì)階段到發(fā)展的規(guī)劃階段開始活動(dòng)，以減少成本。現(xiàn)代企業(yè)成本管理應(yīng)包括成本變動(dòng)的影響，滲透在企業(yè)發(fā)展的決策、技術(shù)、銷售等領(lǐng)域的預(yù)測(cè)的各個(gè)方面。</p><p>　　2，樹立成本效益觀念，提高成本預(yù)測(cè)和決策水平</p><p>　　企業(yè)要想在市場(chǎng)獲得更大的利潤(rùn)，就必須樹立

84、成本的觀念來確定市場(chǎng)，充分發(fā)揮成本決策功能。企業(yè)的成本管理以整體成效的動(dòng)態(tài)來理解成本效益的方法概念和成本控制問題，從輸入和輸出進(jìn)行分析，來展現(xiàn)從效率的角度進(jìn)入成本管理的必要性和對(duì)企業(yè)的合理性，以確定為了增加或減小，進(jìn)行成本效益為中心的動(dòng)態(tài)管理。</p><p>　　3，樹立創(chuàng)新意識(shí)，堅(jiān)持與技術(shù)相結(jié)合</p><p>　　生命力在于持續(xù)創(chuàng)新，企業(yè)應(yīng)抓住市場(chǎng)的脈搏，尋求機(jī)制創(chuàng)新，增加活力，加強(qiáng)

85、科技投入，有效地利用新技術(shù)，新設(shè)備，新工藝和新材料，依靠科技降低產(chǎn)品成本。與此同時(shí)，成本會(huì)計(jì)，應(yīng)考慮具有科技含量的產(chǎn)品，包括成本，方便企業(yè)正確決策。產(chǎn)品形成的成本和技術(shù)因素，起著重要的作用，改進(jìn)成本管理，我們必須落實(shí)與技術(shù)驅(qū)動(dòng)相結(jié)合的經(jīng)濟(jì)原則。</p><p>　　4，建立以人為本的理念，創(chuàng)建企業(yè)的凝聚力</p><p>　　企業(yè)的主體是一個(gè)企業(yè)最大的資本，資產(chǎn)，資源和財(cái)富，，是成本管理中

86、主要的決定成本的關(guān)鍵因素，他們不只是創(chuàng)造財(cái)富的工具。因此，要建立一個(gè)以人為本的管理思想，喚起人們的智力因素，培養(yǎng)和發(fā)展人們的工作能力，使員工和管理者能平等參與和享受整個(gè)過程。企業(yè)管理過程中，人文、民主的管理思想從開始到結(jié)束，可以使企業(yè)真正地成為一個(gè)民主、人道組織，這樣可以從大家的內(nèi)心中激發(fā)強(qiáng)烈的責(zé)任感和樂于奉獻(xiàn)的精神力量，隱形中就匯聚了主人意識(shí)。</p><p>　?。ㄈ┮M(jìn)先進(jìn)的成本管理 - 基于活動(dòng)的成本核

87、算和成本規(guī)劃方法</p><p>　　自20世紀(jì)初以來的成本，已經(jīng)出現(xiàn)“標(biāo)準(zhǔn)成本”，“預(yù)算控制”，“差異”，“成本的分析”，“變動(dòng)成本法”，“本量利分析”，“責(zé)任會(huì)計(jì)“等一系列傳統(tǒng)的成本核算方法。然而，在當(dāng)今競(jìng)爭(zhēng)日益激烈的市場(chǎng)經(jīng)濟(jì)中，傳統(tǒng)的成本會(huì)計(jì)方法有致命的缺陷，從而建立一個(gè)基于活動(dòng)的成本核算和成本規(guī)劃方法是非常有必要的。</p><p>　　1，基于活動(dòng)的成本核算</p>

88、<p>　　“成本驅(qū)動(dòng)”這個(gè)成本核算的方法作為了作業(yè)成本法的基本依據(jù)。其基本原理是，消費(fèi)輸出操作，作業(yè)消耗資源。在產(chǎn)品成本中，將重點(diǎn)從傳統(tǒng)的“產(chǎn)品”轉(zhuǎn)移到以“工作”為核算對(duì)象，并基于作業(yè)成本的資源作為分配資源的第一個(gè)動(dòng)機(jī)，然后要跟蹤活動(dòng)驅(qū)動(dòng)產(chǎn)品，最終產(chǎn)品來獲得成本。它是以客戶鏈為導(dǎo)向，以價(jià)值鏈為中心的業(yè)務(wù)操作程序，從根本和徹底的改革，強(qiáng)調(diào)企業(yè)的內(nèi)部和外部客戶關(guān)系的協(xié)調(diào)。企業(yè)作為一個(gè)整體出發(fā)，協(xié)調(diào)各部門和鏈接企業(yè)物資供應(yīng)之間的

89、關(guān)系，操作生產(chǎn)和營銷方面形成一個(gè)連續(xù)，同步的進(jìn)行“工作流程”，消除一切不能增加價(jià)值的操作，使國有企業(yè)繼續(xù)改善和促進(jìn)企業(yè)范圍內(nèi)的優(yōu)化，建立競(jìng)爭(zhēng)優(yōu)勢(shì)。</p><p><b>　　2，成本規(guī)劃方法</b></p><p>　　規(guī)劃的基本思路：（1）以生命周期為基礎(chǔ)，以市場(chǎng)為導(dǎo)向來發(fā)展目標(biāo)成本?；竟綖椋耗繕?biāo)成本=預(yù)期的市場(chǎng)價(jià)格 - 目標(biāo)利潤(rùn)。 （2）產(chǎn)品設(shè)計(jì)階段的成本擠

90、壓。這個(gè)過程可以表示為成本的“設(shè)置 - 分解 - 實(shí)現(xiàn) - （重新設(shè)置） - （再分解） - （另一個(gè)成就） - ... ...',和反復(fù)，以及層出不窮，直到它達(dá)到目標(biāo)成本。 （3）生產(chǎn)成本在制造階段的分解和壓力傳遞。目標(biāo)成本的壓力細(xì)化到班組，甚至個(gè)人和供應(yīng)商。 （4）試生產(chǎn)階段的反饋控制。經(jīng)過反復(fù)試驗(yàn)和生產(chǎn)過程中的反饋和及時(shí)泄漏的補(bǔ)缺，加強(qiáng)內(nèi)部管理，完善成本控制管理，通過多種激勵(lì)措施，使規(guī)劃的思想目標(biāo)成本，可以最大程度的實(shí)施。

91、 （5）目標(biāo)成本的優(yōu)化。產(chǎn)品，以滿足市場(chǎng)競(jìng)爭(zhēng)的需要，必須不斷調(diào)整和優(yōu)化，制定目標(biāo)成本，要跟上技術(shù)和市場(chǎng)變化的步伐，使整個(gè)規(guī)劃過程中的成本，形成一個(gè)完整的周期，不斷改進(jìn)，不斷完善，始終能夠適應(yīng)不斷變化的市場(chǎng)。</p><p>　?。ㄋ模┯?jì)算機(jī)技術(shù)在企業(yè)成本管理</p><p>　　目前，計(jì)算機(jī)是經(jīng)濟(jì)生活中不可缺少的工具，以現(xiàn)代信息技術(shù)為基礎(chǔ)的成本管理信息系統(tǒng)已成為現(xiàn)代化的象征。</p&

92、gt;<p><b>　　1，軟件應(yīng)用</b></p><p>　　LOTUS，EXCEL等電子表格軟件有一個(gè)強(qiáng)大的表格處理，數(shù)據(jù)庫管理和統(tǒng)計(jì)圖表處理功能，是常用的辦公自動(dòng)化軟件。他們沒有編程，靈活方便，使用成本低，效率高，使用這些軟件可以輕松快速地進(jìn)行管理成本預(yù)測(cè)、決策，并可以控制過程實(shí)施監(jiān)測(cè)分析，收到良好的效果。企業(yè)可以結(jié)合自身的特點(diǎn)，委托軟件開發(fā)人員為他們開發(fā)更專業(yè)的管理

93、軟件進(jìn)行成本管理。</p><p><b>　　2，應(yīng)用</b></p><p>　　該網(wǎng)絡(luò)具有很強(qiáng)的可擴(kuò)展性，實(shí)現(xiàn)了資源共享，提高效率和降低成本?？梢允箖?nèi)部和外部的各種成本信息進(jìn)行及的傳遞和Internet連接，并可以通過交互方式與外界溝通，取長(zhǎng)補(bǔ)短，促進(jìn)各種成本管理方法的應(yīng)用，實(shí)現(xiàn)成本管理的目標(biāo)。</p><p>　?。ㄎ澹┎扇〈胧?，以確保

94、成本效益的信息</p><p>　　公司應(yīng)建立健全的內(nèi)部控制制度，通過會(huì)計(jì)及其他業(yè)務(wù)流程的控制，有助于減少到一定程度，會(huì)計(jì)及其他資料，以確保真實(shí)可靠的會(huì)計(jì)信息錯(cuò)弊現(xiàn)象的發(fā)生。例如，一個(gè)良好的內(nèi)部控制系統(tǒng)，所需的證明文件必須附有以前的審計(jì)證書，對(duì)帳表和支票帳戶，轉(zhuǎn)讓必須遵循一定的程序，。通過這些控制手段，它可以減少錯(cuò)誤的發(fā)生，以確保會(huì)計(jì)信息的準(zhǔn)確性和可靠性，因此，成本會(huì)計(jì)和管理信息的基礎(chǔ)是可靠的。</p>

95、;<p>　　企業(yè)還需要提高管理和會(huì)計(jì)人員的職業(yè)道德。制度的實(shí)施主體是企業(yè)的管理者和決策參與者對(duì)會(huì)計(jì)人員的的操作，在發(fā)電和提供有關(guān)資料時(shí)，一方面要增強(qiáng)法律意識(shí)，一方面要加強(qiáng)道德自律意識(shí)，強(qiáng)化道德意識(shí)，責(zé)任意識(shí)和保持職業(yè)良知，以提高企業(yè)和管理者的雙重道德標(biāo)準(zhǔn)和經(jīng)濟(jì)目標(biāo)</p><p>　　除了在成本管理中的應(yīng)用，加強(qiáng)市場(chǎng)調(diào)研和信息反饋。信息作為一種商業(yè)活動(dòng)，是成本管理的一個(gè)重要組成部分。隨著經(jīng)濟(jì)的發(fā)展