论文部分内容阅读
随着市场化经济体制的深入发展,企业的发展在面临很大契机的同时也存在诸多困难。尤其是我国的经济从薄弱走向强大的过程中企业受到计划经济体制的影响较深,短时间内各运作机构无法实现快速的转变。因此在目前的形势下要想快速获得发展,需要加强全面成本管理,不断提升企业的价值。对于企业而言,“开源”和“节流”无疑是短时间提升经济效益的有效途径,但是“开源”容易受到外界环境的影响,很多方面无法控制;而“节流”就不同了,只要企业的管理水平不断提升,“节流”的效果就会更加明显。因此从这个角度看,施行全面成本管理无疑是提升企业价值的直接方式。文章从企业实行全面成本管理的必要性出发,对目前成本管理过程中存在的问题进行剖析,提出新常态下企业开展全面成本管理的方式,为企业提升自身价值提供一些参考和借鉴。
With the further development of the market-oriented economic system, the development of enterprises faces many difficulties as well as great opportunities. In particular, the economy of our country has been affected by the planned economy system in the process from weak to strong. In a short period of time, the operating agencies can not make rapid changes. Therefore, in the current situation in order to quickly obtain development, we need to strengthen the overall cost management and continuously enhance the value of the enterprise. For enterprises, “open source ” and “throttle ” are undoubtedly an effective way to boost economic efficiency for a short period of time, but “open source ” is easily affected by the external environment and can not be controlled in many aspects; Flow “is different, as long as the continuous improvement of enterprise management, ” throttle "effect will be more obvious. Therefore from this point of view, the implementation of total cost management is undoubtedly a direct way to enhance the value of the enterprise. Based on the necessity of implementing comprehensive cost management, the article analyzes the existing problems in the process of cost management and puts forward the ways for enterprises to carry out total cost management under the new normal conditions, providing some reference and reference for enterprises to enhance their own value.