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随着国际经济环境的发展,成本管理的方法不断更新,成本管理的应用范围不断拓展。这种更新与拓展促进企业结合自身特点引进、吸收、消化各种新的管理理论与方法。我认为,引入成本中心管理可以成为将成本核算的技术与经济相结合,充分发挥成本会计职能作用,以适应现代化管理和成本管理新发展的重要途径。通过划分成本中心,合理确定预算,实行日常控制,树立“成本效益”、“成本回避”、“质量成本管理”观念,可以增强全员成本意识,降低成本和提高效率。帮助企业顺应国际国内市场环境及生产环境的不断变化,更好地完善和发展。
With the development of the international economic environment, the methods of cost management are constantly updated and the application of cost management is constantly expanding. This update and expansion to promote their own characteristics of enterprises to introduce, absorb, digest a variety of new management theories and methods. In my opinion, the introduction of cost center management can become an important way to combine cost-accounting technology with economy and give full play to the role of cost accounting functions in order to adapt to the new development of modern management and cost management. By dividing the cost center, determining the budget rationally, implementing routine control, and establishing the concept of “cost-effective”, “cost avoidance”, and “quality cost management”, the overall cost awareness, cost reduction and efficiency can be enhanced. Help enterprises comply with the changing international and domestic market environment and production environment, better perfection and development.