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在目前企业纷纷转换机制的大好形势下,企业正逐步形成自我发展、自我约束的经营机制。其中重要的一条就是加强成本意识,通过内部挖潜,促进提高经济效益。本文拟对加强成本意识,提高经济效益作些探讨。 一、对成本意识的认识 1.成本意识的两重含义 (1)成本意识指人们通过实践在头脑中形成的,或通过学习所接受的有关对成本和成本管理的认识、思想、观念、观点、概念等。如成本管理由生产过程中的成本控制以及事后的成本核算和分析转变为事前的成本预测;加强事先的成本控制观念;又如变动成本、固定成本、边际成本、机会成本、
Under the current excellent situation in which companies have transformed their mechanisms, companies are gradually forming self-development and self-restraining operating mechanisms. One of the important ones is to strengthen cost awareness, and to improve the economic benefits by tapping internal potential. This article intends to explore cost-consciousness and economic efficiency. First, awareness of cost awareness 1. Twofold implications of cost awareness (1) Cost awareness refers to the knowledge, thoughts, ideas, viewpoints that people form through the practice, or through the study of the cost and cost management. , concepts, etc. For example, cost management shifts from cost control in the production process and subsequent cost accounting and analysis to ex ante cost forecasting; strengthens prior cost control concepts; and includes variable costs, fixed costs, marginal costs, opportunity costs,