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成本管理是指企业利用现代化的管理手段对企业的各项成本进行缩减和控制。成本管理主要包括成本预测、决策、核算、控制、成本分析及成本考核等内容。企业借助科学的方法估计未来成本水平及成本发展趋势,综合运用定量与定性决策法确定最优的成本方案,在企业实际的运作过程中进行成本核算,计算产品形成过程中发生的各项费用,并遵循预先设定的成本目标进行成本控制,对成本指标完成情况进行考核,建立科学的成本管理工作绩效评价指标及相关激励
Cost management refers to the use of modern management tools to reduce and control the cost of the enterprise. Cost management includes cost forecasting, decision-making, accounting, control, cost analysis and cost assessment. Enterprises use the scientific method to estimate the future cost level and the trend of cost development, and make full use of quantitative and qualitative decision-making methods to determine the optimal cost plan, conduct cost accounting in the actual operation of the enterprise, calculate the costs incurred in the process of product formation, And follow the pre-set cost targets for cost control, the completion of the cost indicators to assess the situation, the establishment of a scientific cost management performance evaluation indicators and related incentives