xx实业公司成本管理现状及存在问题和解决对策毕业论文.doc
约33页DOC格式手机打开展开
xx实业公司成本管理现状及存在问题和解决对策毕业论文,摘 要成本管理是对构成产品成本各种因素及影响产品成本的各个经营环节实施管理，以达到降低成本，提高经济效益的目的。我国企业在长期的经营活动中，积累了很多的成本管理经验，但这些成本管理方面的经验基本上局限于传统成本管理的范畴，在新的市场经济条件下，已很难适应企业经济的发展，因此必须及时给予解决。 本文站在公司的角度，从合理...
内容介绍
此文档由会员 白痴学东西 发布
摘 要
成本管理是对构成产品成本各种因素及影响产品成本的各个经营环节实施管理，以达到降低成本，提高经济效益的目的。我国企业在长期的经营活动中，积累了很多的成本管理经验，但这些成本管理方面的经验基本上局限于传统成本管理的范畴，在新的市场经济条件下，已很难适应企业经济的发展，因此必须及时给予解决。
本文站在公司的角度，从合理应用现代成本管理可为公司带来的降低成本费用入手，论述了成本管理的概念、特点、理论依据及开展成本管理的基本方法，并结合xx汽车制动件有限公司的实际情况研究成本管理在公司的一些具体方法及应用。并得出相应结论，本文力求通过合理的成本管理方法，适应企业经济的发展，从整体上实现降低成本费用目标，发挥成本优势，提高竞争力，获取更多的利益，从而达到实现股东财富最大化的目标。
关键词：成本管理；成本领先；战略管理; ABC作业成本管理
Abstract
Cost management manages the factors in products' cost and those elements affecting the costs. After a long period of researching and developing, Chinese enterprises have gathered great experience and knowledges in decreasing costs and improving benefits. However, these experience and knowledges only limited in the area of original cost management. In today's new economic world, it has already out-of-date. Consequently, we have to solve this problem immediately.
From the point of view of company, starting with reduction of cost brought by the rational application of modern cost management, this article discusses cost management concept, characteristics, theoretical basis and the basic methods in cost management, and studies some specific methods and applications in company combing with DongFeng’s practical condition. Through the application of cost management, to adapt to the economic development of enterprises, to achieve the overall goal of reducing the cost, to show the advantages of cost, to enhance competitiveness and access to more benefits, so as to achieve maximum shareholder wealth goal.
Key words tax planning value-adding tax enterprise income tax
成本管理是对构成产品成本各种因素及影响产品成本的各个经营环节实施管理，以达到降低成本，提高经济效益的目的。我国企业在长期的经营活动中，积累了很多的成本管理经验，但这些成本管理方面的经验基本上局限于传统成本管理的范畴，在新的市场经济条件下，已很难适应企业经济的发展，因此必须及时给予解决。
本文站在公司的角度，从合理应用现代成本管理可为公司带来的降低成本费用入手，论述了成本管理的概念、特点、理论依据及开展成本管理的基本方法，并结合xx汽车制动件有限公司的实际情况研究成本管理在公司的一些具体方法及应用。并得出相应结论，本文力求通过合理的成本管理方法，适应企业经济的发展，从整体上实现降低成本费用目标，发挥成本优势，提高竞争力，获取更多的利益，从而达到实现股东财富最大化的目标。
关键词：成本管理；成本领先；战略管理; ABC作业成本管理
Abstract
Cost management manages the factors in products' cost and those elements affecting the costs. After a long period of researching and developing, Chinese enterprises have gathered great experience and knowledges in decreasing costs and improving benefits. However, these experience and knowledges only limited in the area of original cost management. In today's new economic world, it has already out-of-date. Consequently, we have to solve this problem immediately.
From the point of view of company, starting with reduction of cost brought by the rational application of modern cost management, this article discusses cost management concept, characteristics, theoretical basis and the basic methods in cost management, and studies some specific methods and applications in company combing with DongFeng’s practical condition. Through the application of cost management, to adapt to the economic development of enterprises, to achieve the overall goal of reducing the cost, to show the advantages of cost, to enhance competitiveness and access to more benefits, so as to achieve maximum shareholder wealth goal.
Key words tax planning value-adding tax enterprise income tax
