成本管理中英文文献对照及成本控制参考文献-英语论文

成本管理中英文文献对照及成本控制参考文献-英语论文内容摘要：

environment had the sudden change, the glob alpetition has been day by day intense, in order to meet this kind ofpetition need, the strategic cost arose at the historic moment. It goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the petition as wellas holds how many shares the key aspect, but affects the petitioncost the core is enterprise39。 s strategic cost, but non traditionalcost of operation. The implementation strategy cost management is advantageous to ther enewal cost management idea. In the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. In the cost management, savesthe achievement one method is undeniable, but it is not the onlymethod, the modern cost management goal should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. Embarks from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain situations, possibly can cause the product quality and the enterpriseb enefit enterprise by lower cost rate of increment, but obtains the higheruse value, thus greatly enhances the enterprise the economi cefficiency, the enterprise why not. The enterprise has the petitive advantage in the market to be decided to provides the more superioruse value take the similar cost as the customer or provides the sameuse value by the paratively low cost. The enterprise uses what kindof cost st rategy, is decided to the enterprise entire managementstrategy and the petition strategy, the cost management must servefor the enterprise entire management management. In the modern cost management, the strategic cost management holds theextremely important status, it broke through the traditional costm anagement the cost limitation in the microscopic stratification plan eresearch area, changes the center of gravity the enterprise overallstr ategy this broader research area, such as the productionconn ection, the purchase connection, the technical connection, in thepetitor conn ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecisionmaking, thus correctly chooses the enterprise the managementstrategy, correctly processes the enterpr ise to develop withstrengthens the cost management the relations, enhan ces the enterpriseoverall economic efficiency. 成本管理中英文文献对照及成本控制参考文献 ortant status does not need doubt. Thetra ditional cost finding includes piles the form putationmanufacture product cost which, the assignment, piles again, alsoincludes take the standard cost carries on the cost budget as the coremethod. However, in the modern cost management, all had the rapiddevelopment from the form to the content. Western developed countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (ActivityBased Costing, ABC) alreadyobtained a more universal applic ation in Europe and America, ABC hasbeen precisely providing precisely, the real cost information aspecthas lasting achievements. The cost of operation concept proposed deepened the people to the costunderstanding. The traditional cost theory thought that, The cost isthe object expense, produces the fund sum total which in themanagement process consumes. The traditional cost theory cost concepthas promulgated the cost economical essence (value consumption) andthe economic form (moary fund), but had not reflected the costforms dynamic process. The ABC law effectively has made up thisinsufficiency. It produces the ent erprise the management processdescription is for satisfies a series of works set which the customerneeds to design. Among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer39。 s total value (namely finalproduct cost) the process. ABC Fathom work this intermediary, has theexpense with the product cost forms relates, vividly has promu lgatedthe dynamic process which the cost forms, pletely causes the costthe concept, to be concrete. Compares with the traditional cost system, the cost of operationputation uses is the quite reasonable method assignment indirectexpense. This method first collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. In the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different work centerto assign the indirect expense. But the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. The ABC law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. Directly meets the expense the confirmation and the assignment,。