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成本是指特定的经济主体为实现一定的经济目的而发生的资源耗费。作为取得一定经济效益所付出的代价 ,成本既有刚性的一面 ,也有弹性的一面。刚性是指企业为实现一定的经济效益所要发生的相应支出 ,无本盈利是不存在的 ;弹性是指实现同样的经济效益 ,有可能会发生不等量的成本支出。正因为成本具有弹性的一面 ,也就为企业开展成本管理工作留下了空间。成本管理是经济主体在发生资源耗费以及实现经济目标过程中采取的各种手段实现其主观愿望的过程 ,其目的在于实现对成本的控制 ,降低成本 ,提高企业的盈利能力。
Cost refers to the cost of resources incurred by a given economic entity to achieve a certain economic purpose. As a cost to achieve certain economic benefits, the cost is both rigid and flexible. Rigidity refers to the corresponding expenditures that must be incurred by a company to achieve a certain degree of economic efficiency. No profit is non-existent. Elasticity means that the same economic benefits are realized, and unequal costs may occur. Because of the elasticity of costs, it also leaves room for companies to implement cost management. Cost management is the process by which economic agents take various measures to realize their subjective aspirations in the process of resource consumption and the achievement of economic goals. Its purpose is to achieve cost control, reduce costs, and improve the profitability of enterprises.