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1、鹽城師范學(xué)院畢業(yè)論文2013-2014學(xué)年度制造業(yè)成本控制問(wèn)題的研究學(xué)生姓名莊雪學(xué)院商學(xué)院專業(yè)會(huì)計(jì)學(xué)班級(jí)商學(xué)院10(9)學(xué)號(hào)10313928指導(dǎo)教師邱素芹2014年04月20日officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsi
2、stsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablished13制造業(yè)成本控制問(wèn)題的研究摘要中國(guó)制造的優(yōu)勢(shì)的是成本,但成本管理的優(yōu)勢(shì)卻不在中國(guó)。世界著名的咨詢機(jī)構(gòu)麥肯錫曾評(píng)價(jià)中國(guó)企業(yè)是“成本優(yōu)勢(shì)的巨人,卻是成本管理的侏儒”。中國(guó)制造業(yè)如果想要繼續(xù)保持中國(guó)制造的優(yōu)勢(shì),就必須加強(qiáng)成本控制。本文主要研究我國(guó)制造業(yè)的成本控制現(xiàn)狀、成本控制所存在的問(wèn)題及如何合理有效地加強(qiáng)企業(yè)成本控制?!娟P(guān)鍵詞】成本控制、問(wèn)題、對(duì)策officiallyestablishedonJuly1,2013,Yibinc
3、ity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablished13ThecostcontrolproblemsinmanufacturingAbstra
4、ctChina'smanufacturingadvantageiscost,buttheadvantageofcostmanagementisnotinChina.WorldfamousconsultingfirmMcKinseyevaluationofChina'senterprisesis“thecostadvantageofgiant,butacostmanagementdwarf”.China'smanufacturingsectorifyouwanttocontinuetomaintaintheadvantageofmanufacturinginChina,wemuststre
5、ngthenthecostcontrol.Thisarticlemainlystudiesourcountrymanufacturingcostcontrolpresentsituation,existingproblemsinthecostcontrolandhowtoreasonablyandeffectivelystrengthenenterprisecostcontrol.[Keywords]Thecostcontrol;Theproblem;countermeasures引言管理是一個(gè)永恒的主題,隨著當(dāng)今世界經(jīng)濟(jì)全球化與一體化過(guò)程的加快,企業(yè)將更廣泛、更直接地融入到世界市場(chǎng)的競(jìng)
6、爭(zhēng)當(dāng)中,而同時(shí)面officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablis
7、hed13臨的國(guó)際市場(chǎng)競(jìng)爭(zhēng)也日益激烈,企業(yè)想在激烈的市場(chǎng)競(jìng)爭(zhēng)中尋求生存與發(fā)展,勢(shì)必要緊緊跟隨外部環(huán)境及內(nèi)部條件的變化,需要不斷創(chuàng)新成本管理,從而取得長(zhǎng)期競(jìng)爭(zhēng)優(yōu)勢(shì)。而能否取得或者保持長(zhǎng)期競(jìng)爭(zhēng)優(yōu)勢(shì)是企業(yè)生存與發(fā)展的關(guān)鍵?,F(xiàn)代企業(yè)管理的目標(biāo)已逐漸轉(zhuǎn)向如何取得長(zhǎng)期競(jìng)爭(zhēng)優(yōu)勢(shì),以實(shí)現(xiàn)企業(yè)價(jià)值最大化,盡管企業(yè)可以采用不同的戰(zhàn)略來(lái)開(kāi)發(fā)其競(jìng)爭(zhēng)優(yōu)勢(shì),但無(wú)論采用哪種方式,最終都離不開(kāi)成本管理。因此,本文探討的內(nèi)容是:成本管理在企業(yè)管理中的地位和作用,以及