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英国论文代写范文精选-The establishment of cost management

2016-06-16 | 来源:51due教员组 | 类别:更多范文

51Due英国论文代写网精选assignment代写范文:“The establishment of cost management”,这篇论文讨论了成本管理的建立。随着社会主义市场经济和现代企业制度逐步建立和完善,成本管理成为了现代企业极度关注的问题。研究现代成本管理,具有一定的现实意义。传统成本管理是企业以节约为主,片面地降低成本或者避免某些费用。传统成本管理的目的可能只是为了减少支出,降低成本。

Along with socialist market economy and the modern enterprise system gradually establishment and the consummation, the cost manages into the modern enterprise extreme matter of concern.

The research modern cost management, is both has the certain significance, and has the certain practical significance the question. This article draws up makes some simple analyses regarding this. The traditional cost management is by the enterprise whether saves for the basis, one-sidedly from reduces the cost and even makes every effort to avoid certain expenses the occurrence obtaining. The emphasis saves and saves.

The traditional cost management goal may simply induce into the reduced disbursement, reduces the cost. This is the cost discusses the cost the narrow idea. Under the traditional planned economy, the product implementation state monopoly for purchase and marketing, the enterprise delivers is equal to the enterprise the income.

Therefore, reduces the product cost to mean the increase enterprise the income, the enterprise inevitably with emphasis puts the cost management in reduces in the product cost, but falls into purely is reduces the cost to manage the cost the lag condition, cannot provide the correct information for the decisi on making which needs.

Along with the market economy development, the seller market gradually transforms to the buyer market, the enterprise cannot simply equate again the cost management to reduces the cost. Because, the enter prisenot only needs to pay attention to the product the production cost, moreover must pay attention to its product to be able the benefit which realizes in the market.

In under the market economy environment, adapts the fast changing environment, obtains the economic efficiency to have the long-enduring competitive advantage, throughout is the most important question which the modern business management must consider. In the enterprise cost supervisory work also should set up the cost benefit idea, realizes "saves by the tradition, is economical" the idea to the modern benefit idea transformation.

Specially today which gradually consummates in our country market economy system, the enterprise manages should take the market demand as the guidance, through provides the quality to the market to be as far as possible high the product and the service which, the function consummates as far as possible, makes every effort enable the enterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprise cost management also should directly relate with enterprise's overall economic efficiency, regards the cost and it’s the control question by one kind of new understanding view - cost benefit idea.

Enter prise'sall cost management should by the cost benefit idea take the control thought, and "delivers" the contrast analyzes regards "the investment" the necessity, the rationality from "the investment", namely diligently pays by as far as possible the few costs, the creation many use value, is as far as possible the enterprise gains the more economic efficiency. Here, the worth noting is: "The few costs pay and" the reduced disbursement as far as possible ", reduces the cost" the concept has the difference.

"The few costs pay as far as possible", not saves or the reduced cost disbursement. It is the operating cost benefit idea instructs the new product the design and the old product improvement work. If in carries on the diagnosis to the market demand in the foundation, realized to like increases some function in the product original function foundation, can cause the product the market share large scale enhancement, then, although for realizes the product creational function to be able correspondingly to increase part of costs.

So long as this part of cost increase can enhance the enterprise product in the market competitive ability, finally brings the bigger economic efficiency for the enterprise, this kind of cost increases conforms to the cost benefit idea. In brief, under in the modern market economy environment enter prisedaily cost management, should contrast "delivers" looks at "the investment". The research cost fluctuation and the income fluctuation relations, determined is most advantageous to enhances the benefit the cost forecast and the policy-making plan. The strategic cost management formation and the development are the modern market economy and the competition inevitable result.

The near for 20 year enterprise environment had the sudden change, the global competition has been day by day intense, in order to meet this kind of competition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterprise product or the service do obtain the share in the competition as well as holds how many shares the key aspect, but affects the competition cost the core is enterprise's strategic cost, but nontraditional cost of operation.

The enterprise has the competitive- advantage in the market to be decided to provides the more superior use value take the similar cost as the customer or provides the same use value by the comparatively low cost. The enterprise uses what kind of cost strategy, is decided to the enterprise entire management strategy and the competition strategy, the cost management must serve for the enterprise entire management management. In the modern cost management, the strategic cost management holds the extremely important status, it broke through the traditional cost management the cost limitation in the microscopic stratification plane research area, changes the center of gravity the enterprise overall strategy this broader research area, such as the production connection, the purchase connection, the technical connection, in the competitor connection cost analysis and so on, is advantageous to the enterprise correctly carries on the cost forecast, the decision-making, thus correctly chooses the enterprise the management strategy, correctly processes the enterprise to develop with strengthens the cost management the relations, enhances the enterprise overall economic efficiency. ortant status does not need doubt.

The traditional cost finding includes compiles the form computation manufacture product cost which, the assignment, compiles again, also includes take the standard cost carries on the cost budget as the core method. However, in the modern cost management, all had the rapid development from the form to the content. Western developed country many years research and the practice, proposed some new cost finding methods, cost of operation law already obtained a more universal application in Europe and America, ABC has been precisely providing precisely, the real cost information as pecthas lasting achievements. The cost of operation concept proposed deepened the people to the cost understanding.

The traditional cost theory thought that, The cost is the object expense, produces the fund sum total which in the management process consumes. The traditional cost theory cost concept as promulgated the cost economical essence and the economic form, but had not reflected the cost forms dynamic process. The ABC law effectively has made up this insufficiency. It produces the enterprise the management process description is for satisfies a series of works set which the customer needs to design.

Among them, the work passes the process also is the value gradually accumulates, the shift in the enterprise interior, until finally forms shifts for customer's total value the process. ABC Fathom work this intermediary, has the expense with the product cost forms relates, vividly has promulgated the dynamic process which the cost forms, completely causes the cost the concept, to be concrete. Compares with the traditional cost system, the cost of operation computation uses is the quite reasonable method assignment indirect expense.

This method first collects various works center consumption each kind of resources, again assigns various works center cost according to respective work agent to various products. In the final analysis, it uses the many kinds of standards assignment indirect expense, is uses the different work agent to the different work center to assign the indirect expense. But the traditional cost finding only uses the sole standard to carry on the factory expense the assignment, is unable correctly to reflect in the different product production the different technical factor the different influence which occurs to the expense.

The ABC law all regards as the direct cost and the indirect expense the price equal treatment which the product consumption work pays. Directly meets the expense the confirmation and the assignment, has not been certainly different with the tradition cost finding method; Rests on the cost of operation agent to the indirect expense assignment, uses diverse the assignment standard, thus causes the cost to be possible the ownership greatly to enhance.

Therefore, said from the factory expense assignment accuracy, the cost of operation law computation cost information quite objective, real, is accurate. Says from the cost management angle, the cost of operation management puts the objective point in the cause and effect which the cost occurs, through carries on the track dynamic reflection to all works activity, may display the decision-making, the plan and the control action well, promotes the modern cost management unceasing enhancement.

In brief, must adapt the market economy big environment, the enterprise must improve the cost finding method, provides the more accurate cost information, causes the enterprise to obtain more benefits, enhances the enterprise the market competition strength.

The traditional cost management has only taken the visible cost agent, but has neglected the invisible cost agent. In the traditional cost management idea, project and so on raw material, man-power, factory expense is constitutes the cost the primary factor, but the product research development, the market development, the enterprise internal structure adjustment and so on all does not have how many connections with the cost management.

But in fact, some visible cost projects often certainly are not affect the cost the most primary factor, but some traditional cost management has not been able to consider factor, like enterprise scale, geographical position, product complexity, even likes the workshop the plan layout, goods in stock internal transmission and enterprise's factor and so on control system, can have the very tremendous influence to the product cost.

These agents need the long-term accumulation to be able to form, also as soon as passes through forms with difficulty changes, therefore must emphasize synthesizes the consideration from the strategy. According to the overseas research indicated before, the enterprise starts in the production, had 85% product cost to become the restraint cost, namely some constitutive cost agent and the execution cost agent, is in fact affects the enterprise cost the key aspect, but the traditional cost management can produce the influence part, only accounts for the total cost 15%.

In the high automated modern manufacture process, the direct artificial cost proportion reduces day by day, only accounts for the production cost 5%~10%, but with the automated close correlation machine amortization fund, the power spends and so on to need to assign includes the different product the indirect expense large scale to increase. In this kind of situation, if still to the direct artificial labor which reduced day by day now and then the direct artificial wages proportion assigns the indirect expense which these proportions unceasingly increased, could cause the product cost serious distortion.

Very obvious, in the modern enterprise product technology content increase, causes the product the production cost by no means with the product production quantity direct correlation, or said at least is not only with the product quantity direct correlation. If also defers to the traditional method computation product cost, can high underestimate the technology content product cost, but underestimates the high tech content product cost. The cost finding mistake causes the enterprise to produce policy-making the mistake, this said to the enterprise, is sufficiently fatal.

Thus, in take computer technology as representative's high tech swift and violent development today, it is necessary to expand according to the strategic cost management viewpoint the traditional sole quantity agent for a series of cost sagent, through carries on the analysis to each kind of cost agent and between the correlation cost, changes the sole standard assignment according to the cost agent multi- standards assignment, thus correctly assigns each item of indirect expense, correctly calculates the product cost. Which products can this clearly promulgate to have the effective profit ability.

Specially some invisible cost agents which did not consider under the traditional cost management, like enterprise'sscale, product development, market development, enterprise internal structure adjustment, even the workshop layout rule and so on, can have the very tremendous influence to the product cost, should give from the strategy to consider. Through to the cost subjective agent research analysis, may further- inspire us in modern enterprise cost management some new mentalities, the new idea. For instance:

Takes the cost control consciousness the enterprise culture apart. The elimination thought the cost is unable the wrong thinking which reduces again, carries on the training education to the enterprise all staff, the request enterprise all levels of administrative personnel and all staff fully realized is not investigates to the enterprise cost reduction potential inexhaustibly, everybody should has the enough value to the cost management and the control. Forms staff's democracy and independent management consciousness in the enterprise interior.

In the daily cost management, positively utilizes the psychology, the sociology, the social psychology, the organization behavior study research results, diligently introduces one kind of intrinsic restraint and the drive mechanism in the staff behavior standards. The human basic demand level theory proposed which according to the western psychologist Si Luo river, humanity's need from to is preliminarily high-level may divide into five levels: The physiological needs, the safety requirement, the public relations need, the respect need, the self-realization need.

Introduces the intrinsic restraint and the drive mechanism is must pay great attention to person's topmost story inferior demand, namely self- development, self-realization demand. This kind of mechanism emphasis is the human nature self-encouragement, does not need any external factor the restraint.

The change enterprise commonly used depends on the penalty, the reward implementation external restraint and the drive mechanism, the realization independent management, since one price lowest cost management way, also reduces the cost most- effective management way. In brief, in the modern enterprise cost supervisory work, should setup based on the multi- agents theory cost management idea.

Not only must take the visible agent, should take the invisible agent. Not only must pay great attention to the actuation cost the objective factor, moreover must pay great attention to the actuation cost the subjective factor. This kind of establishment in the cost agent analysis foundation cost management idea, often may induce to have the enterprise cost management brand-new mentality and the effective action.

The long-term plan economic concept influence, the enterprise only is often paid great attention to the production cost in the cost management the management, neglects other aspects the cost analysis and the research, this kind of cost management idea cannot adapt the market economy environment request by far.

Under the market economy environment, the enterprise should set up the cost the system administration idea, regards as enterprise's cost supervisory work an item of systems engineering, emphasized the whole and the overall situation, to the enterprise cost management object, the content, the method conduct the omnidirectional analysis research.

On the one hand, for enable the enterprise product to have the formidable competitive ability in the market, the cost management cannot again limit to the product production the process, but is should extend the field of vision to front to the product market demand analysis, the correlation technology development situation analysis, as well as product design; Extends to after to customer's use, the service and handling.

According to the cost entire journey management request, can involve to the product information origin cost, the technical cost, the rear service cost, the production cost, the stock cost, the sales cost, as well as to cost category and so on customer's service cost, handling cost.

To all these costs content all should by strict, the careful scientific method carry on the management, strengthens the product in market competitive ability, causes the enterprise in the intense market competition neutrality to the invincible position. If carries out the value analysis in the product design stage, is the cost management method which one kind of technology and the economy unifies.

On the other hand, along with the market economy development, the non-physical product commercializes day by day. Adapts with this, the cost management connotation also should expand from the physical product cost to the nonphysical product cost, like human resources cost, capital cost, service cost, property right cost, environment cost, and so on.

Exterior furthermore, under the market economy condition, the business management center of gravity changes by the enterprise interior, changes the heavy management decision-making management by the heavy production management, the research analyzes each kind of policy- making cost also to become the enterprise cost management avery important content, like the correlation cost, the difference cost, the opportunity cost, the marginal cost, will pay in cash the cost, the reset cost, may avoid the cost, may hand over extends the cost, the future cost, and so on.

In the modern enterprise cost management, takes and strengthens falls the domain to these management decision-making costs the research analysis, may avoid the policy-making fault the heavy loss which brings to the enterprise, makes the most superior policy-making, the gain best economic efficiency for the guarantee enterprise provides the foundation.

The modern cost management, first must set up the cost management the benefit idea, and strengthens the cost management using the multi- agents theory the analysis and the research, vigorously strengthens the enterprise cost the system administration, establishes modernized the cost management pattern, thus solves the enterprise the question which exists in the cost management.

This article through the modern cost management several major characteristics, again makes the modern cost management and the traditional management compares, manifests the modern business management in the comparison the importance, should obtain the enterprise the value.

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