浅析现代企业的成本管理

现代企业是能够完全面对市场竞争,产权明晰,自主经营,自负盈亏,对投资者承担资本保全增值负责的经济实体。随着经营机制的的转型和经营环境的变化,新经济时代信息技术的广泛应用使得＂成本＂这一影响企业竞争与效益的重要因素,越来越引起管理者的重视。企业成本的管理已经成为当前和今后相当长时期内中国企业发展的重大战略性决策,随着企业的全球化、竞争的日趋激烈化,当今企业应该树立正确的成本管理机制。

Shallow the accounting cost management of modern enterprise

Modern enterprise is able to fully facing the market competition,the property right of clear,independent operation,financial self-sufficiency,investors to undertake capital preservation value-added responsible for economic entity.With the transformation of the managing mechanism and management environment changes,the new economic era the extensive application of information technology makes cost this impact enterprise competition and benefit the important factors,and has attracted the attention of managers....