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随着我国社会经济的快速发展,特别是科技水平的不断提高,产品的生命周期逐渐缩短,企业竞争日趋激烈,并呈现全球竞争趋势。我国改革开发以来,经济取得了很大的发展,经济环境发生了巨大的变化,企业要想在激烈竞争中占据一席之地,需要改变传统的成本会计管理理念,采用现代成本会计管理理念与方法,对企业成本实施科学的控制,提升企业的综合竞争力。现代成本会计管理的出现是时代发展的必然产物,其理念与方法是相互影响,共成体系的。本文就介绍现代成本会计管理理念与方法,并进行了系统性分析,最后分析了现代企业中对现代成本会计管理理念与方法的应用。
With the rapid socio-economic development in our country, especially with continuous improvement in science and technology, the life cycle of products has been gradually shortened, and the competition among enterprises has become fiercer and fiercer. Global competition has also emerged. Since the reform and opening up in our country, the economy has made great progress and the economic environment has undergone tremendous changes. Enterprises that want to occupy a place in the fierce competition need to change the traditional concept of cost accounting management and adopt modern cost accounting management concepts and methods. The cost of enterprise implementation of scientific control, enhance the overall competitiveness of enterprises. The emergence of modern cost accounting management is an inevitable outcome of the development of the times. Its concepts and methods are mutually influential and constitute a system of integration. This article introduces the modern cost accounting management concepts and methods, and conducted a systematic analysis, and finally analyzes the modern enterprise accounting cost management concepts and methods.