市場經濟體制下企業(yè)成本管理初探.pdf

1、首都經濟貿易大學碩士學位論文市場經濟體制下企業(yè)成本管理初探姓名：于惠娟申請學位級別：碩士專業(yè)：會計學指導教師：沈小鳳2001.3.26ABSTRACTChinaisamarketeconomycountrynowCostmanagementisveryimportanttotheenterpriseBut，costmanagementislaggardinourcountryatpresentWeshouldchangethelaggi

2、ngcostmanagementsystematonceTomakethemanagementofcostadvancedandeffective，weshoulddothefollowingworksThefirst，renovatetheconceptofcostmanagement，buildupcostbenefitconceptandstrategiccostconceptThesecondistoenhancethestuf

3、fofthemanagersandmakeeveryoneintheenterprisepayaBentiontothecostThethirdistoestablishausefulcostmanagesystemItincludescostforecast，costdecisionmaking，costplanning，cost—control，cost—analysisandcost’appraisal，provideinform

4、ationofcosttimelyetcTherearesomeeffectivemethodsofcostingSuchastheVariableCosting，ResponsibilityCosting，StandardCosting，QuantityCosting，BackflushCosting，ActivityBasedCostingThehandleroftheenterprisecouldchooseonemethodth

5、atisfitfortheenterprise，orheCanchooseseveralofthemtomakethecostinformationoverallandusefulInattentiontotheabove，anotherimportantthingistocarryouttheTotalQualityManagementTosumup，theenterprisemustdoitsbesttoreformthecostm