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成本控制历来是所有企业都必须面对的一个重要管理课题。企业无论制定何种战略目标,采取哪种经营方式都代替不了强化成本管理、降低成本这一工作,它是企业能够持续健康经营最重要的方面之一。有效的成本控制管理是每个企业都必须重视的问题。随着国际上越来越多的公司、行业在成本控制中采用作业成本法,这一个新兴的成本控制理论,在国内也开始越来越多的专家学者进行理论及应用研究。本文将仅对作业基础成本分析的一项关键内容——作业效率分析问题进行初步的探讨。
Cost control has always been an important management issue that all enterprises must face. No matter what kind of strategic objective, the enterprise can not replace it with cost management and reduce costs. It is one of the most important aspects of the sustainable and healthy operation of an enterprise. Effective cost control management is a problem that every enterprise must pay attention to. With more and more companies in the world, the industry adopts the ABC method in cost control. This emerging cost control theory has also started to be applied in more and more scholars and scholars in China. This article will only preliminary analysis of operational efficiency analysis of a key element of basic operating cost.