成本管理外文文獻及翻譯-中國企業(yè)成本管理的現(xiàn)狀分析與對策

1、<p><b>　　中文4852字</b></p><p><b>　　成本管理外文文獻 </b></p><p>　　China's Enterprise Cost Management Analysis and Countermeasures</p><p>　　Abstract: With the

2、progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to add

3、ress these issues a number of measures to strengthen Cost Management. </p><p>　　Keywords:: Cost Management measures </p><p>　　In a market economy conditions, as the global economic integration,

4、the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and compet

5、itive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. </p><p>　　First, the reality of China's Enterprise Cost Managem

6、ent Analysis </p><p>　　Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems,

7、mainly in the following aspects: </p><p>　　(A) Cost Management concept behind the </p><p>　　Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost

8、Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other relat

9、ed companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most importa</p><p>　　The purpose of Cost

10、 Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cos

11、t-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Manageme

12、nt of this goal, not difficult to find co</p><p>　　In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely o

13、n finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the num

14、ber of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysi</p><p>　　(B) Cost Management obsolete </p><p>　　First of all, from a

15、Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-ma

16、king, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many

17、problems. </p><p>　　Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development t

18、rend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calc

19、ulate, which indicates that the organization of production in China is still relatively extensive</p><p>　　Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized

20、stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further en

21、hance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements. </p><p>　　(C) the cost Informa

22、tion, a serious distortion of </p><p>　　In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information dis

23、tortion is mainly caused by the following reasons: </p><p>　　First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product developmen

24、t, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of l

25、ife-cycle cost-effectiveness. </p><p>　　The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (t

26、hat is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of

27、direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and t</p><p>　　Third, to achieve the purpose of artificially adjust the cost of a number of hidden

28、losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the exter

29、nal disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders h</p><p>　　C

30、ost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Ma

31、nagement as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers onl

32、y as a producer, resulting in control costs, understand tec</p><p>　　Second, strengthen enterprise Cost Management measures </p><p>　　Cost Management for Chinese Enterprises in the problems, we

33、should start the following efforts to strengthen Cost Management: </p><p>　　(A) the introduction of new ideas - the use of strategic Cost Management </p><p>　　Strategic management is central to

34、the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises t

35、o create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This req

36、uires the introduction of</p><p>　　(B) establish a new concept </p><p>　　1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management </p

37、><p>　　The content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Managemen

38、t should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost

39、 changes in all aspects of the projections to penetrate the enterprise, decis</p><p>　　2, establish the concept of cost-effectiveness, cost forecasting and decision-making levels </p><p>　　Enter

40、prises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overal

41、l effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the ente

42、rprise from the perspective of efficiency to determine the </p><p>　　3, establish a sense of innovation, technology and insist on combining </p><p>　　The vitality lies in its continued innovatio

43、n, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and ne

44、w materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to th

45、e correct decisi</p><p>　　4, establish a people-oriented concept, create a cohesive force in enterprise </p><p>　　People do not simply a tool for wealth creation, but an enterprise's largest

46、 capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse peop

47、le's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management t</p&g

48、t;<p>　　(C) the introduction of advanced Cost Management - activity-based costing and cost-planning method </p><p>　　Since the cost of the early 20th century inception, he has appeared 'standard c

49、ost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditio

50、nal cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method.

51、</p><p>　　1, Activity-Based Costing </p><p>　　Activity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumpt

52、ion of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivat

53、ion of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is</p><p>　　2, cost planning method </p><p

54、>　　The cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the co

55、st of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless,

56、until it reaches target cost. (3) the cost of production at the manufactur</p><p>　　(Iv) computer technology in Enterprise Cost Management </p><p>　　At present, the computer is an indispensable

57、tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. </p><p>　　1, the software application </p><p

58、>　　LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming

59、, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of th

60、e monitoring analysis, received good results. Businesses can combi</p><p>　　2, the application of </p><p>　　The network has a strong scalability, enables the sharing of resources, improve effici

61、ency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote th

62、e application of various Cost Management techniques to achieve Cost Management objectives. </p><p>　　(E) to take measures to ensure cost-effective information </p><p>　　Companies should establis

63、h a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other infor

64、mation to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliati

65、on table cards and checking account</p><p>　　Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise m

66、anagers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sens

67、e of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain profe</p><p>　　In addition to strengthen the market research and information feedback in the C

68、ost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the

69、situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, </p><p&g

70、t;　　中國企業(yè)成本管理的現(xiàn)狀分析與對策</p><p>　　摘要：隨著中國所取得的進展，中國傳統(tǒng)的成本管理模式已經(jīng)難以適應(yīng)競爭日益激烈的市場環(huán)境。本文就我國成本管理的一些問題，最后提出了解決這些問題的多項措施，加強成本管理。 </p><p>　　關(guān)鍵詞：成本管理 管理措施 </p><p>　　在市場經(jīng)濟條件下，隨著全球經(jīng)濟一體化的發(fā)展，市場競爭日趨激烈，

71、企業(yè)利潤空間縮小。在這種情況下，業(yè)務(wù)成本的高低水平，直接決定企業(yè)的盈利能力和競爭實力的大小。因此，加強企業(yè)成本管理業(yè)務(wù)已經(jīng)成為一個生存和發(fā)展的必然選擇。 首先，我們來看中國企業(yè)成本管理的現(xiàn)實分析。成本管理在我國經(jīng)過多年的發(fā)展，取得了許多成就，但現(xiàn)在面臨著一個新的環(huán)境，中國的成本管理也暴露出一些新問題，主要表現(xiàn)在以下幾個方面：</p><p>　　成本背后的管理理念 </p><p>

72、　　中國企業(yè)的成本管理觀念落后是普遍的現(xiàn)象，主要表現(xiàn)在成本管理的范圍、目的、手段和時間的偏差方面。許多企業(yè)或其他相關(guān)企業(yè)和相關(guān)領(lǐng)域?qū)⑹钩杀竟芾碣M用的范圍限制在企業(yè)內(nèi)部甚至生產(chǎn)過程中。我們供應(yīng)方面，例如，做生意，最重要的動機之一是產(chǎn)品成本的價格供應(yīng)。作為供應(yīng)方的產(chǎn)品，它的價格是成本加利潤，這是企業(yè)自身的成本價格的供應(yīng)方形式。然而，一些企業(yè)的供應(yīng)方有太多的壓價，成為高額利潤的來源，而不考慮對方的利益，造成供應(yīng)方隱瞞自己的真實成本，變相提高價

73、格。采購成本的增加，從而增加商品成本，使商品競爭力較弱。 </p><p>　　從成本管理的目的來看，許多企業(yè)局限于降低成本，但較少從成本效益的降低來著手，主要依靠儲蓄成效方面來實現(xiàn)的，不能合乎成本效益。傳統(tǒng)的成本管理目的已經(jīng)減少，以降低成本，節(jié)約成本為基本手段。從成本管理的角度來分析這一目標(biāo)成本管理，不難發(fā)現(xiàn)，成本降低是有條件和限制的，在某些情況下，成本控制可能導(dǎo)致產(chǎn)品質(zhì)量和企業(yè)效益下滑。此外，絕大多數(shù)企業(yè)

74、在成本管理也都缺乏整體觀念，大多數(shù)公司都有一個共同的現(xiàn)象，那就是，依靠財務(wù)人員進行管理成本。在成本管理過程的實施中，一些企業(yè)只注重成本核算，一些企業(yè)領(lǐng)導(dǎo)只關(guān)心財務(wù)和成本報表，從而使用報表來管理成本。這種做法雖然減少了成本的一定作用，但歸根結(jié)底，成本會計或事后控制，沒有做到在成本控制和過程控制發(fā)生之前，不可替代成本費用管理。 </p><p>　　二）成本管理過時 </p><p>

75、　　首先，一般來看成本管理的方式?jīng)]有真正形成系統(tǒng)的成本管理方法，從理論上講，我們已提出建立新的成本管理系統(tǒng)，包括成本預(yù)測，成本決策，成本計劃，成本會計，成本控制，成本分析等，但如何使這種方法能科學(xué)性，系統(tǒng)性地形成一個有機聯(lián)系，存在著許多問題。其次，從成本管理的具體方法的角度看，根據(jù)調(diào)查，55.7％的企業(yè)使用品種法，有42.8％的企業(yè)采用分步法。目前世界上生產(chǎn)的發(fā)展趨勢為多品種小批量的生產(chǎn)模式，分批法適用于這種生產(chǎn)模式。目前，中國的企業(yè)只

76、有6.2％采用這種方法來計算，這表明，在中國的生產(chǎn)組織還比較粗放，重視不夠，缺乏消費者的個性。最后，從成本管理工具來看，即使一些企業(yè)進入電腦化的階段，但應(yīng)用管理模塊級的成本不高，許多企業(yè)仍然是手工會計。以現(xiàn)代生活的技術(shù)和信息來看，這勢必制約企業(yè)進一步提高成本管理水平，這是很難滿足現(xiàn)代成本管理提供的成本信息的及時性，全面性，準(zhǔn)確性的要求。</p><p>　?。ㄈ┏杀拘畔?yán)重失真 在中國，有相當(dāng)數(shù)量的企

77、業(yè)有成本信息不真實的情況下，這種狀況正在惡化。成本信息失真主要是由以下原因引起：首先，成本僅在材料，人工，制造費用的環(huán)節(jié)成為了一個焦點，現(xiàn)代企業(yè)的產(chǎn)品開發(fā)正在日益增加，卻忽略了測試和中間試驗和售后服務(wù)上與內(nèi)容相關(guān)的投入成本的小群產(chǎn)品，對這些產(chǎn)品不完整的，不正確的評價，在整個生命周期成本效益過程起著非常重要的作用。第二是成本核算方法不當(dāng)造成的失真。一個高度勞動密集型企業(yè)，在過去幾年中，簡單的假設(shè)（即直接人工小時或生產(chǎn)為基礎(chǔ)分配間接費用），

78、通常不會嚴(yán)重的引起扭曲產(chǎn)品成本的核算。但在現(xiàn)代制造業(yè)環(huán)境中，直接勞動成本所占的比例顯著下降，而制造成本的比例大幅增加，因此，使用傳統(tǒng)的成本計算方法會產(chǎn)生不合理的行為，利用傳統(tǒng)的成本核算，在產(chǎn)品成本信息中將導(dǎo)致嚴(yán)重的扭曲，使企業(yè)錯誤的選擇產(chǎn)品的方向。第三，要實現(xiàn)的目的，人為地調(diào)整成本造成潛虧嚴(yán)重，企業(yè)虛盈實虧。在中國，一些企業(yè)不加強成本管理，為了實現(xiàn)不當(dāng)?shù)哪繕?biāo)或利益對外披露虛假信息的成本。究其原因和表現(xiàn)：企業(yè)管理者為了粉飾其管理業(yè)績，投資

79、者，特別是中小股東有一個很好的解釋，采取虛減成本，虛增效益，如瓊</p><p>　?。ㄋ模┙⒌闹饕д`是內(nèi)部成本管理 一個綜合指數(shù)，涵蓋各方面的管理，生產(chǎn)經(jīng)營活動的成本，但也涉及到各級人員。然而，長期以來，人們一直存在著一種偏見，作為一個為少數(shù)管理者的專業(yè)的財務(wù)人員，應(yīng)當(dāng)由企業(yè)領(lǐng)導(dǎo)和財務(wù)人員在控制成本，懂技術(shù)，懂財務(wù)的團隊和工人群體來進行成本管理，各車間、各部門的人員，只是作為一個生產(chǎn)者，哪些成本應(yīng)該

80、控制，如何控制的問題，大多數(shù)工人無意也無力說，成本意識淡薄。工人，干好干壞一個樣，感受到市場的壓力，成本控制的積極性不能被調(diào)動起來。浪費現(xiàn)象嚴(yán)重，主要集中在能源和原材料，沒有周密的計劃下料，下角材料不充分利用，能源泄漏嚴(yán)重。當(dāng)然，建立成本管理業(yè)務(wù)的主要的失誤失去了諾大的群體的管理，成本管理工作是不是真正實現(xiàn)了較好的效果。</p><p>　　二，加強企業(yè)成本管理措施的問題，中國企業(yè)的管理成本，我們應(yīng)該開始加強成本

81、管理在以下幾方面努力： </p><p>　　引進的新思路 - 利用戰(zhàn)略成本管理 </p><p>　　戰(zhàn)略管理是企業(yè)的持續(xù)競爭優(yōu)勢的核心，它最終由企業(yè)來為客戶創(chuàng)造價值，這個值必須超過了企業(yè)的成本來創(chuàng)建它。一個企業(yè)要獲得競爭優(yōu)勢需要做出選擇，那就是，企業(yè)必須努力，這將是一個優(yōu)勢，為了爭取優(yōu)勢的問題，以及到什么程度，。這就需要引進戰(zhàn)略管理的成本管理思想，實現(xiàn)了戰(zhàn)略意義的擴展，形成

82、戰(zhàn)略成本管理。戰(zhàn)略成本管理是指提供企業(yè)本身管理的專門方法及其競爭對手的信息分析，以協(xié)助管理人員和評價企業(yè)戰(zhàn)略的形成，從而創(chuàng)造競爭優(yōu)勢，以滿足企業(yè)有效地適應(yīng)不斷變化的外部環(huán)境。</p><p>　　建立一個新的概念 1，建立一個系統(tǒng)的管理理念，實施全面，全過程的造價管理 </p><p>　　做生意的成本的內(nèi)容和范圍不應(yīng)只局限于生產(chǎn)領(lǐng)域，還要關(guān)注管理需要的變化和管理的發(fā)展。成本管理應(yīng)該

83、是全面的，全過程的，并應(yīng)該在設(shè)計階段到發(fā)展的規(guī)劃階段開始活動，以減少成本?，F(xiàn)代企業(yè)成本管理應(yīng)包括成本變動的影響，滲透在企業(yè)發(fā)展的決策、技術(shù)、銷售等領(lǐng)域的預(yù)測的各個方面。</p><p>　　2，樹立成本效益觀念，提高成本預(yù)測和決策水平 </p><p>　　企業(yè)要想在市場獲得更大的利潤，就必須樹立成本的觀念來確定市場，充分發(fā)揮成本決策功能。企業(yè)的成本管理以整體成效的動態(tài)來理解成本效益的

84、方法概念和成本控制問題，從輸入和輸出進行分析，來展現(xiàn)從效率的角度進入成本管理的必要性和對企業(yè)的合理性，以確定為了增加或減小，進行成本效益為中心的動態(tài)管理。</p><p>　　3，樹立創(chuàng)新意識，堅持與技術(shù)相結(jié)合 生命力在于持續(xù)創(chuàng)新，企業(yè)應(yīng)抓住市場的脈搏，尋求機制創(chuàng)新，增加活力，加強科技投入，有效地利用新技術(shù)，新設(shè)備，新工藝和新材料，依靠科技降低產(chǎn)品成本。與此同時，成本會計，應(yīng)考慮具有科技含量的產(chǎn)品，包括成本，方

85、便企業(yè)正確決策。產(chǎn)品形成的成本和技術(shù)因素，起著重要的作用，改進成本管理，我們必須落實與技術(shù)驅(qū)動相結(jié)合的經(jīng)濟原則。</p><p>　　4，建立以人為本的理念，創(chuàng)建企業(yè)的凝聚力 </p><p>　　企業(yè)的主體是一個企業(yè)最大的資本，資產(chǎn)，資源和財富，，是成本管理中主要的決定成本的關(guān)鍵因素，他們不只是創(chuàng)造財富的工具。因此，要建立一個以人為本的管理思想，喚起人們的智力因素，培養(yǎng)和發(fā)展人們的

86、工作能力，使員工和管理者能平等參與和享受整個過程。企業(yè)管理過程中，人文、民主的管理思想從開始到結(jié)束，可以使企業(yè)真正地成為一個民主、人道組織，這樣可以從大家的內(nèi)心中激發(fā)強烈的責(zé)任感和樂于奉獻的精神力量，隱形中就匯聚了主人意識。</p><p>　　引進先進的成本管理 - 基于活動的成本核算和成本規(guī)劃方法 </p><p>　　自20世紀(jì)初以來的成本，已經(jīng)出現(xiàn)“標(biāo)準(zhǔn)成本”，“預(yù)算控制”，

87、“差異”，“成本的分析”，“變動成本法”，“本量利分析”，“責(zé)任會計“等一系列傳統(tǒng)的成本核算方法。然而，在當(dāng)今競爭日益激烈的市場經(jīng)濟中，傳統(tǒng)的成本會計方法有致命的缺陷，從而建立一個基于活動的成本核算和成本規(guī)劃方法是非常有必要的。</p><p>　　基于活動的成本核算 </p><p>　　“成本驅(qū)動”這個成本核算的方法作為了作業(yè)成本法的基本依據(jù)。其基本原理是，消費輸出操作，作業(yè)消耗

88、資源。在產(chǎn)品成本中，將重點從傳統(tǒng)的“產(chǎn)品”轉(zhuǎn)移到以“工作”為核算對象，并基于作業(yè)成本的資源作為分配資源的第一個動機，然后要跟蹤活動驅(qū)動產(chǎn)品，最終產(chǎn)品來獲得成本。它是以客戶鏈為導(dǎo)向，以價值鏈為中心的業(yè)務(wù)操作程序，從根本和徹底的改革，強調(diào)企業(yè)的內(nèi)部和外部客戶關(guān)系的協(xié)調(diào)。企業(yè)作為一個整體出發(fā)，協(xié)調(diào)各部門和鏈接企業(yè)物資供應(yīng)之間的關(guān)系，操作生產(chǎn)和營銷方面形成一個連續(xù)，同步的進行“工作流程”，消除一切不能增加價值的操作，使國有企業(yè)繼續(xù)改善和促進企業(yè)

89、范圍內(nèi)的優(yōu)化，建立競爭優(yōu)勢。 </p><p><b>　　成本規(guī)劃方法 </b></p><p>　　規(guī)劃的基本思路：（1）以生命周期為基礎(chǔ)，以市場為導(dǎo)向來發(fā)展目標(biāo)成本?；竟綖椋耗繕?biāo)成本=預(yù)期的市場價格 - 目標(biāo)利潤。 （2）產(chǎn)品設(shè)計階段的成本擠壓。這個過程可以表示為成本的“設(shè)置 - 分解 - 實現(xiàn) - （重新設(shè)置） - （再分解） - （另一個成就） -

90、 ... ...',和反復(fù)，以及層出不窮，直到它達到目標(biāo)成本。 （3）生產(chǎn)成本在制造階段的 分解和壓力傳遞。目標(biāo)成本的壓力細化到班組，甚至個人和供應(yīng)商。 （4）試生產(chǎn)階段的反饋控制。經(jīng)過反復(fù)試驗和生產(chǎn)過程中的反饋和及時泄漏的補缺，加強內(nèi)部管理，完善成本控制管理，通過多種激勵措施，使規(guī)劃的思想目標(biāo)成本，可以最大程度的實施。 （5）目標(biāo)成本的優(yōu)化。產(chǎn)品，以滿足市場競爭的需要，必須不斷調(diào)整和優(yōu)化，制定目標(biāo)成本，要跟上技術(shù)和市場

91、變化的步伐，使整個規(guī)劃過程中的成本，形成一個完整的周期，不斷改進，不斷完善，始終能夠適應(yīng)不斷變化的市場。</p><p>　　計算機技術(shù)在企業(yè)成本管理 </p><p>　　目前，計算機是經(jīng)濟生活中不可缺少的工具，以現(xiàn)代信息技術(shù)為基礎(chǔ)的成本管理信息系統(tǒng)已成為現(xiàn)代化的象征。</p><p><b>　　軟件應(yīng)用 </b></p

92、><p>　　LOTUS，EXCEL等電子表格軟件有一個強大的表格處理，數(shù)據(jù)庫管理和統(tǒng)計圖表處理功能，是常用的辦公自動化軟件。他們沒有編程，靈活方便，使用成本低，效率高，使用這些軟件可以輕松快速地進行管理成本預(yù)測、決策，并可以控制過程實施監(jiān)測分析，收到良好的效果。企業(yè)可以結(jié)合自身的特點，委托軟件開發(fā)人員為他們開發(fā)更專業(yè)的管理軟件進行成本管理。 </p><p><b>　　應(yīng)用

93、</b></p><p>　　該網(wǎng)絡(luò)具有很強的可擴展性，實現(xiàn)了資源共享，提高效率和降低成本。可以使內(nèi)部和外部的各種成本信息進行及的傳遞和Internet連接，并可以通過交互方式與外界溝通，取長補短，促進各種成本管理方法的應(yīng)用，實現(xiàn)成本管理的目標(biāo)。</p><p>　　采取措施，以確保成本效益的信息 </p><p>　　公司應(yīng)建立健全的內(nèi)部控制制度，

94、通過會計及其他業(yè)務(wù)流程的控制，有助于減少到一定程度，會計及其他資料，以確保真實可靠的會計信息錯弊現(xiàn)象的發(fā)生。例如，一個良好的內(nèi)部控制系統(tǒng)，所需的證明文件必須附有以前的審計證書，對帳表和支票帳戶，轉(zhuǎn)讓必須遵循一定的程序，。通過這些控制手段，它可以減少錯誤的發(fā)生，以確保會計信息的準(zhǔn)確性和可靠性，因此，成本會計和管理信息的基礎(chǔ)是可靠的。 </p><p>　　企業(yè)還需要提高管理和會計人員的職業(yè)道德。制度的實施主體是企業(yè)

95、的管理者和決策參與者對會計人員的的操作，在發(fā)電和提供有關(guān)資料時，一方面要增強法律意識，一方面要加強道德自律意識，強化道德意識，責(zé)任意識和保持職業(yè)良知，以提高企業(yè)和管理者的雙重道德標(biāo)準(zhǔn)和經(jīng)濟目標(biāo) </p><p>　　除了在成本管理中的應(yīng)用，加強市場調(diào)研和信息反饋。信息作為一種商業(yè)活動，是成本管理的一個重要組成部分。隨著經(jīng)濟的發(fā)展，企業(yè)成本管理的水平，與形勢的發(fā)展相結(jié)合可以提高，操作可以順利進行，在很大程度上還取