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在市场经济条件下,企业管理的重心逐渐由企业内部重生产转向外部,由重生产管理转向重经营决策管理,研究分析各种决策成本也就成为企业成本管理的一项至关重要的内容。在企业成本管理中,重视和加强对这些管理决策成本的研究分析,可以避免决策失误给企业带来的巨大损失,为保证企业做出最优决策、获取最佳经济效益提供基础。本文将以都江堰市宏达钢铁有限公司为例,本小组通过对都江堰市宏达钢铁有限公司进行调查,依据其成本工作现状,结合专业理论知识,针对该公司在成本管理上所存在的问题,设计建立和完善公司成本会计管理体系。
In a market economy, the focus of business management gradually shift from internal production to external, from heavy production management to heavy business decision management, research and analysis of various decision-making costs has become a business cost management is a crucial element. In the enterprise cost management, paying attention to and strengthening the research and analysis of these management decision-making costs can avoid huge losses to the enterprise caused by the mistakes in decision-making, and provide the foundation for the enterprises to make the best decisions and obtain the best economic benefits. Taking Dujiangyan Hongda Iron & Steel Co., Ltd. as an example, the team conducted an investigation on Hongda Iron & Steel Co., Ltd. in Dujiangyan City. Based on the status quo of cost work and combined with professional theoretical knowledge, in view of the problems existing in the cost management of the company, Design and improve the company’s cost accounting management system.