astudyonthemanagementrenewideas(成本管理觀念的更新)-外文翻譯-全文預(yù)覽
【正文】 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。 Introducing new equipment to increase spending, but so can save equipment maintenance costs and improve equipment efficiency, enhancing enterprise prehensive benefits。 Also some corporate leaders only to take the financial and cost reports, use the digital to management cost reports. This practice although to reduce costs also play a role, but ultimately cost accounting or afterwards controls, as are the costs do not occur in advance of the control process control and cost accounting, not as substitute cost management. Because the cost accounting and reporting the results reflected in digital only shows that these cost has occurred, losses already exists, the late is inadvisable. In cost produce afterwards management is the main reason of the traditional cost management way still goes on, and this way also profoundly affects the managers, failed to fully understand and master set of scientific cost control and cost management method of cost must be in during and could not have happened to restore the essence and rule no deeply. Cost is the process happens, is a systemic problem, design, development, procurement, production, sales and service process operation can happen cost. As financial personnel management of the range of small, only part of the process of management and control, causing management blind spots. For example: the cost of purchasing occurred in the process of purchasing personnel control is, the cost of occurred in the production process is controlled by production personnel, etc, these process is financial personnel cannot control. Financial personnel accounting data with homework often can not contact, make management results cannot achieve expectant goal. So the systematic also system to solve, the enterprise only rely on financial personnel cost management is not enough, all kinds of personnel should have cost management responsibilities and consciousness, as quic
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