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一般地讲,成本是指特定的主体为实现一定的经济目的而发生的资源耗费。由于资源的稀缺性,主体总是希望以尽可能少的资源耗费最大限度地实现其经济目的。成本管理是主体在发生资源耗费以及实现经济目的的过程中采取各种手段实现其主现愿望的过程。典型意义上的主体是从事生产经营活动的企业,典型意义上的经济目的是企业所期望实现的经济效益。因此,成本管理一般指的是企业成本管理。在我国社会主义市场经济条件下,也存在成本的宏观管理问题,即以行业、部门以及国家作为成本管理主体。但本文所讨论的问题将仅局限于以企业为
In general, cost refers to the cost of resources that a particular subject has incurred in order to achieve a certain economic goal. Due to the scarcity of resources, the main body always hopes to maximize its economic goals with as little resource expenditure as possible. Cost management is the process by which the main body adopts various means to realize its main aspirations in the process of resource consumption and the realization of economic purposes. The main body in the typical sense is the enterprise engaged in production and business activities. The typical economic purpose is the economic benefits that the company expects to realize. Therefore, cost management generally refers to enterprise cost management. Under the conditions of China’s socialist market economy, there are also macro-management problems of costs, that is, industries, departments, and countries are used as cost management subjects. However, the issues discussed in this article will be limited to companies