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近年来,随着现代企业所面临的商业环境的不断变化,对企业的适应环境和变化的能力提出了更高的要求。在现代企业的管理中,成本管理是有效帮助企业在激烈的竞争环境中抵御各种竞争压力、谋求生存与发展的重要手段。在传统的企业成本管理中,缺乏前瞻性是其一大弊端,已经无法满足现代企业适应激烈竞争环境与长远发展规划的要求。本文将以价值链会计管理为切入点,剖析企业在成本管理中存在的问题,并有针对性地找到解决问题的具体措施。
In recent years, with the ever-changing business environment faced by modern enterprises, higher demands have been placed on the ability of enterprises to adapt to the environment and change. In the management of modern enterprises, cost management is an effective means to help enterprises to withstand various competitive pressures and seek survival and development in an intense competitive environment. In the traditional cost management of enterprises, the lack of forward-looking is one of its major drawbacks and can no longer meet the requirements of modern enterprises to adapt to the fierce competition environment and long-term development planning. This article will take the value chain accounting management as an entry point, analyze the problems existing in the cost management of enterprises, and find the specific measures to solve the problems.