成本管理外文文献及翻译中国企业成本管理的现状分析与对策Word格式文档下载.docx

成本管理外文文献及翻译中国企业成本管理的现状分析与对策Word格式文档下载.docx

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China'

sEnterpriseCostManagementAnalysisandCountermeasures

Abstract:

WiththeprogressandChina'

straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoaddresstheseissuesanumberofmeasurestostrengthenCostManagementKeywords:

:

CostManagementmeasuresInamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbusinesscostsdirectlydeterminesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomeaninevitablechoiceforthesurvivalanddevelopmentFirst,therealityofChina'

sEnterpriseCostManagementAnalysis

CostManagementinourcountryafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'

sCostManagementhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:

ACostManagementconceptbehindthe

ChineseenterpriseslagbehindtheconceptofCostManagementinpervasivephenomenon,mainlyinCostManagementofthescope,purposeandmeansfromtimetobiased.ManyenterpriseswillcontinuetolimitthescopeofCostManagementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'

sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcommoditycosts,makinggoodslesscompetitive.

ThepurposeofCostManagementfromthepointofview,manyenterprisesconfinedtolowercosts,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeansofcostreductionmainlyrelyonsavings,cannotbecost-effective.IntraditionalCostManagement,CostManagementpurposeshasbeenreducedtocutcosts,savinghasbecomethebasicmeanstoreducecosts.FromtheperspectiveofCostManagementtoanalyzetheCostManagementofthisgoal,notdifficulttofindcost-reductionisconditionalandlimits,andinsomecases,controlofcosts,couldleadtoproductqualityandenterpriseefficiencydeclineInaddition,thevastmajorityofenterprisesintheoverallconceptoflackofCostManagement.Mostcompanieshaveacommonphenomenon,thatis,torelyonfinancestafftomanagecosts.IntheimplementationofCostManagementprocess,somecompaniesfocusonlyoncostaccounting;

somebusinessleadersonlyconcernedaboutthefinancialandcoststatements,usingthenumberofstatementstomanagementcosts.Althoughsuchanapproachtoreducethecosttoacertainrole,butthefinalanalysis,costaccounting,orexpostfactocontrol,failedtodoinadvanceofcostcontrolandoccurrenceofprocesscontrol,cannotbereplacedcostingCostManagementBCostManagementobsolete

Firstofall,fromaCostManagementingeneralandwaysoflookingat,notreallyformed,thesystem'

sCostManagementmethodology,fromspeaking,wehaveproposedtheestablishmentofincludingcostprojections,thecostofdecision-making,costplanning,costaccounting,costcontrol,costanalysis,etc.InthewithinthenewCostManagementsystem,buthowtomakethismethodologyinascientific,systematic,forminganorganiclinkstherearemanyproblemsSecondly,thespecificmethodofCostManagementperspective,Accordingtothesurvey,55.7%oftheenterprisesusevarietiesofFrance,42.8%ofcompaniesusesub-step.Thedevelopmenttrendofcurrentworldproductionofmanyvarietiesofsmallbatchproductionmode,thismodeofproductionbatcheslawappliestoproductcost.Currently,only6.2%ofChina'

senterprisestoadoptthismethodtocalculate,whichindicatesthattheorganizationofproductioninChinaisstillrelativelyextensive,paidinsufficientattentiontotheconsumer'

spersonalityFinally,fromaCostManagementtooltosee,eventhoughsomeenterprisestoenterthecomputerizedstage,butthecostofapplicationmanagementmodulelevelisnothigh,andmanyenterprisesarestillthemanualaccounting,inamodernwayoftechnology,Information,andthisisboundtoconstrainbusinessfurtherenhancethelevelofCostManagement,itisdifficulttomeetthemodernCostManagementofcostInformationprovidedbythetimeliness,comprehensiveness,accuracyrequirementsCthecostInformation,aseriousdistortionof

InChina,thereareaconsiderablenumberofenterprisesthereisthecostofthecaseInformationisuntrue,andthissituationisgettingworse.CostInformationdistortionismainlycausedbythefollowingreasons:

First,costingonlyafocusonmaterials,labor,manufacturingoverhead,ignoringthegrowingincreaseinthemodernenterpriseproductdevelopment,themiddleoftestingandtrial-andafter-salesserviceonasmallgroupofinputcostsassociatedwiththecontentoftheproductwasincomplete,doesnotcorrectlyevaluatetheproductsinthethewholeprocessoflife-cyclecost-effectivenessThesecondisdistortioncausedbyimpropercostingmethods.Ahighdegreeoflabor-intensiveenterprisesinthepastyears,theaccountingofthesimpleassumptionthatis,thenumberofdirectlaborhoursorproductionbasisfortheallocationofindirectcosts,usuallydonotcauseseriousdistortionsinproductcosts.Butinamodernmanufacturingenvironment,theproportionofdirectlaborcostsdeclinedsignificantly,asubstantialincreaseintheproportionofmanufacturingcosts,andthenusethetraditionalmethodofcostcomputationwillproduceirrationalbehavior,theuseoftraditionalcostingwillleadtoseriousdistortionsinproductcostinformationtoenableenterprisestooperatethemistakeofchoosingthedirectionofproductsThird,toachievethepurposeofartificiallyadjustthecostofanumberofhiddenlossescausedbyaserious,corporatevirtualsurplusrealloss.InChina,someenterprisesdonotincreasebecauseofCostManagement,butinordertoachieveimpropergoalsorinteresttodosoatthecostoftheexternaldisclosureoffalseinformation.Studyitscausesandperformance:

businessmanagersinordertoglossoveritsmanagementperformance,toinvestors,especiallymediumandsmallshareholdershaveagoodexplanationtotakevirtualcutcosts,inflatedbenefits,suchasJoanChinasourceevent,Guangxiaevent;

someprivateenterprisesdonotevenpaytaxesinordertotaxless,falsepurchaseinvoices,virtualoffsetvalue-addedtax;

inflatedcosts,paylesscorporateincometax;

anumberofenterpriseCostManagementisinchaos,infrastructureworkisnotsolid,itisdifficulttoaccuratelyaccountforproductcosts,andthusdisclosedthecostofinformationisnotaccurate.DinternalCostManagementoftheestablishmentofthemainmistakes

Costofproductionandoperationactivities,acomprehensiveindexcoveringallaspectsofmanagement,butalsoinvolvesalllevelsofpersonnel.However,alongtime,peoplehavebeentheexistenceofabias,theCostManagementasafinanceofficerforasmallnumberofmanagerspatents,thatthecost-effectivenessshouldbehandledbybusinessleadersandfinancestaffandtoallworkshops,departments,teamsandgroupsofworkersonlyasaproducer,resultingincontrolcosts,understandtechnology,understandtechnology,understandthefinancial,themajorityoftheworkersastowhichcostsshouldbecontrolled,howtocontrolproblemshavenointentionalsowereunabletosayinthecost-consciousindifference.WorkersthatGanhaoganhuaiasample,feelmarketpressures,costcontrolinitiativecannotbemobilized,seriouswaste,mainlyinenergyandmaterials,thenextmaterialwithoutcarefulplanning,thenextcornerdoesnotmakefulluseofmaterials,energyandrun,risk,dripping,andleakisserious.CostManagementofthemainmistakesmadetoestablishtheCostManagementbusinesshaslostthemanagementoflargegroupsofpromise,ofcourse,CostManagementworkisnotreallyachievegoodresultsSecond,strengthenenterpriseCostManagementmeasures

CostManagementforChineseEnterprisesintheproblems,weshouldstartthefollowingeffortstostrengthenCostManagement:

Atheintroductionofnewideas-theuseofstrategicCostManagement

Strategicmanagementiscentraltothesustainedcompetitiveadvantageforbusinesses,competitiveadvantageisthecoreofanyStrategy,itultimatelycomesfromenterprisestocreatevalueforcustomers,thisvaluemustexceedthecostsofenterprisestocreateit.Anenterprisetogainacompetitiveadvantageneedtomakeachoice,thatis,enterprisesmuststriveforwhatwouldbeanadvantage,andtowhatextenttheproblemforsuperioritytomakeachoice.ThisrequirestheintroductionofstrategicmanagementofCostManagementthinking,toachieveastrategicsenseoftheextensionstoformastrategicCostManagement.StrategicCostManagementreferstomanagementofthespecializedapproachprovidesananalysisoftheenterpriseitselfanditscompetitorsinformationtoassistmanagersandevaluationoftheformationofcorporateStrategy,therebycreatingacompetitiveadvantageinordertomeetenterprisestoeffectivelyadapttoco