astudyonthemanagementrenewideas(成本管理觀念的更新)-外文翻譯-文庫吧
2025-08-02 11:45 本頁面
【正文】 組成部分。由于供方提供產(chǎn)品的價格是其成本加上利潤的和 ,所以供方用價格的形式把其自身的成本轉(zhuǎn)移給了組織 , 即供方的成本也是組織總成本中的一部分。但有的企業(yè)向供應方過分壓價 , 沒有考慮對方利益 , 造成供應方隱瞞自己的真實成本 , 變相提價。這樣就增加了采購成本 , 進而提高了商品成本 , 使商品競爭力下降。重視供應方的觀念就是要幫助供方了解市場 , 了解消費者需求 , 供方根據(jù)市場需求調(diào)整自己的生產(chǎn) , 降低成本 , 使企業(yè)成本在供方就開始控制 , 達到共贏的目的?？傊?, 我們要在研究成本概念和認識成本規(guī)律的基礎上 , 樹立成本效益、全員、全面、全過程的管理觀念 , 采用先進的管理思想和管理手段。只有通過持續(xù)不斷地降低成本 , 企業(yè)才能在激烈的市場競爭中立于不敗之地。 結(jié)論 在市場競爭白熱化的今天 , 降低成本是增強企業(yè)競爭力 , 提高經(jīng)濟效益的關健 , 企業(yè)要降低成本 , 就必須更新觀念 , 實行科學的、現(xiàn)代化的成本管理。而現(xiàn)代成本管理又是建立現(xiàn)代企業(yè)材度的 ? 要內(nèi)涵 , 降低成本是現(xiàn)代企業(yè)制度的內(nèi)在要求。 Cost management renew ideas and cost control for new ideas Dennis Lock Abstract： Under the market economy environment, the enterprise should set up the cost the system administration idea, regards as a systems engineering enterprise39。s cost management work, stressed that the whole and the overall situation, to the private costs management39。s object, the content, the method conduct the omnidirectional analytical study. Through studies each cost management method the essence and the adaptation economic environment characteristic, constructs system39。s cost management method system. Keywords:cost mangment opinion cost Introduction: Introduction: With the cost of management of the new concepts and techniques in the application of business management, cost management of the new concepts introduced in our enterprise is cost management from the traditional to the changing strategic cost management, cost management must establish the correct the other hand, corporate overhead costs in the total cost of the increased share in the enterprise to obtain product cost advantage, while access to economic benefits, it can not be limited to the control of manufacturing costs, but also extended to the entire product life cycle amp。 D costs such as design, equipment operation and maintenance costs, material procurement costs and inventory storage costs, etc., as well as enterprise management of production and business activities for the anization of the periodic expenses addition, from the range can not be confined to areas of production, but should be extended to research and development, procurement and sales area. efficiency concept Traditional cost management in enterprise based on whether to save from cost reduction, onesided and strive to avoid the occurrence of certain expenses, emphasize saving and save starting. The purpose of the traditional cost management can be summarized as simply reducing expenditures, reduce cost, this is the cost of narrow view of cos
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