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随着社会的发展和经济的进步,各个企业之间的竞争变得越来越激烈,制造业也是如此,要想让企业在激烈的竞争中谋求更快更好的发展,做好成本管理工作是其中的基础和关键,但就目前市场环境来看,企业成本管理环境在不断的变化和发展,为了使企业能够取得竞争优势,就必须更新成本管理理念,研究适合制造业企业文化和战略目标的成本管理理论框架,要充分的考虑到制造业产品的生产前、生产中以及后期销售过程中的成本管理,构建全面细致的成本管理理论框架体系,然而就目前制造业的成本管理理论框架来看依旧存在一些问题和不足,所以本文主要通过分析制造业成本管理理论框架构建的目标、特点、原则及内容来研究现代制造业成本管理的方法。
With the development of society and economic progress, the competition among various enterprises becomes more and more fierce. So is the manufacturing industry. In order to make enterprises seek faster and better development in fierce competition and do cost management well Is the basis and the key among them. However, in view of the current market environment, the cost management environment of enterprises is constantly changing and developing. In order to enable enterprises to gain a competitive advantage, it is necessary to update the concept of cost management and study suitable for manufacturing enterprise culture and strategic objectives Cost management theory framework should take full account of the manufacturing products before and during the sales process of production cost management and building a comprehensive and detailed framework of cost management theory framework, but the current manufacturing cost management theory framework There are still some problems and shortcomings. Therefore, this paper mainly studies the methods of modern manufacturing cost management by analyzing the objectives, characteristics, principles and contents of the theoretical framework of manufacturing cost management.