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改革开放以来,我国的国民经济取得了较大程度的发展,许多不同领域的企业为了搭上改革的快班车,积极的进行公司管理制度的调整,而成本管理工作作为各个企业财务管理制度调整中的重头戏,也成为了企业改革的重点工程之一。当前我国企业的成本管理方式较为传统,没有把先进的价值链理论运用到企业的成本管理体系之中,给我国企业的长期稳健发展造成了阻碍。本文从成本管理的概念与价值链的理论入手,揭示了当前我国企业在成本管理中的存在误区,对企业成本管理中价值链理论的应用进行了分析与探讨,希望给相关的工作人员以参考启示,推动我国企业的进一步发展。
Since the reform and opening up, China’s national economy has achieved a greater degree of development. Many enterprises in different fields have made active adjustments to the company’s management system in order to catch up with fast-changing reforms. As a result, The highlight, has also become one of the key projects of enterprise reform. At present, the cost management methods of Chinese enterprises are rather traditional. They do not apply the advanced value chain theory to the cost management system of enterprises, which hinder the long-term and steady development of Chinese enterprises. This article starts with the concept of cost management and the theory of value chain, reveals the current misunderstandings in the cost management of Chinese enterprises, analyzes and discusses the application of the value chain theory in cost management of enterprises, and hopes to give relevant staff reference Inspiration, to promote the further development of China’s enterprises.