《中央广播电视大学人才培养模式改革和开放教育》.docVIP

中央广播电视大学人才培养模式改革和开放教育 河南广播电视大学 工商管理专业毕业论文 浅析企业成本管理 姓　　名：　 学　　校：　 　 学　　号：　 　　　 指导教师：　 　 定稿日期：　 内容提要 本文从成本管理的一些理论开始，并对长期以来我国经济的高速发展一直是以经济资源的大量消耗为代价，在财务上表现为成本高、盈利少，制约我国企业实现可持续发展战略的原因进行了归纳主要有：成本管理观念落后、成本管理方法陈旧、价值管理与使用价值管理的结合较差、不良利益动机驱动、分工过细导致分工成本过高、人力资源浪费严重等。这充分说明我国企业现有的成本管理系统已不能满足企业市场竞争的需要，必须充分重视成本管理提高全员成本管理意识；将理论探讨与实践需求相结合；突破传统思维模式，在战略层面综合考虑成本管理问题；采用作业成本法等现代化的成本管理手段；根据企业自身特点确定成本管理战略；树立系统的成本控制意识，强化成本控制；充分发挥计算机技术在企业成本管理中的作用；建立成本管理保障措施等。 关键词：成本? 成本管理 ? Abstract After ,studying the theories of the cost management ,and the research on the phenomena that ,the rapid development at the economic in our country is at the cost of high consumption price in economic resources ,high cost in resources and cow profit in the financial affairs, I present several seasons in this paper real ice the sustainable development strategy, they are :the backward conception in cost management in cost management ,the outdated method at the cost management ,the insufficient combination at the value management and the value of use, negative , intereces motivation drive, high cost resulted from the streamliation, and the seriously wasted human resulted trom the sterilization, and the seriously ,wasted human resources, etc, All the abone problems fully show that the current cost management system in our country’s’ show that the cont meat the needs at the competatice Market. Therefore, we should highly value the cost management, raise the cost management averseness amery the stuffs, and combine the theoretical discussion and the practice needs. And we should comprehensiacly consider the matter of wit management strategically. We had better adept the modern, cost management means such as the cost method ,in accordance with out own specific features to define the cost management strategy .We should also establish a systematic cost contrail awareness ,strengthen the cost control ,fully develop the fanatics of the compute