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来源:百度知道 编辑:UC知道 时间:2024/06/06 18:29:21
成本核算与企业管理适应性探讨
企业管理;问题;对策
成本核算作为经济核算的主要内容和重要环节,其出发点和最终点都是为了企业管理服务。适合企业的成本核算不仅有助于企业降低成本费用、提高企业利润,对提高企业生产技术和管理经验水平都有十分重要的意义。目前我国大部分企业都是采用传统成本的核算方法,其原因除了受企业自身规模大小,现代化程度等方面的制约外,缺少主动性突破也是一部分原因。随着知识经济时代的到来,企业的生产经营环境发生了很大改变:适时制、全面质量管理等新兴管理模式大大缩短了产品生产周期,企业的核心利润源越来越多的体现在高价值的无形资产上,产品成本构成需要更新等等。这些都对传统的成本核算产生了冲击。本文找出目前企业成本核算内容和方法中不能满足企业管理的一些地方,并粗浅地提出一些改进对策。

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The cost keeping and enterprise manage adaptability discussing business administration; Problem; The countermeasure cost keeping is economic accounting main content and important link, both whose starting point and ultimate point be administration service for business administration. Not only, the cost keeping being suitable to enterprise is conducive to enterprise cost reduction cost , raises enterprise profit , improves very important significance of enterprise technology and management expertise level It both face to face. Most enterprise of our country all is to adopt tradition cost accounting method at present, whose cause oneself scale is big or small except accepting enterprise , the breakthrough modernizing degree besides waiting for the aspect restraint , being short of initiative is also a part of cause. With knowledge economy , knowledge-base economy times arrival, the enterprise turn out management environment has happened change very greatly: The pattern Xin Xing such a