战略成本管理——赢得竞争优势的新工具------外文翻译.doc
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战略成本管理——赢得竞争优势的新工具------外文翻译,at the same time in terms of cost control, cost analysis have done some useful work. after the transition to a market economy, china's cost management of a brea...
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At the same time in terms of cost control, cost analysis have done some useful work. After the transition to a market economy, China's cost management of a breakthrough in theoretical research, corporate cost management are on a standardized track, the implementation of the standard cost system, the responsibility system costs, changes in cost, cost management businesses into a new Historical stage of development.
And strategic cost management, compared to the limitations of traditional cost management mainly in the following aspects:
1. Maximizing profits is the pursuit of corporate financial management objectives. Cost management services for financial management, cost management, as the traditional pursuit of maximizing profits as their duty to maximize profit as the goal, to promote enterprise emphasizes accounting, management, but not only to maximize profits at the end of enterprises to consider the long-term planning and neglect of the market Economic conditions one of the most important concern - the risk. The result is increased corporate financial risk, undermine their long-term development. Today, the maximization of shareholder wealth has become the pursuit of corporate financial management objectives, traditional cost-effective management of short-term exposure of the doubt.
在成本控制方面的同时，成本分析也做了一些有益的工作。向市场经济转型后，在理论研究上的突破中国的成本管理，企业的成本管理是一个规范化的轨道，标准成本制度的实施，负责系统的成本，变动成本，成本管理，企业进入了一个新的历史发展阶段。
战略成本管理，相比于传统成本管理的局限性主要表现在以下几个方面：
1。利润最大化是企业财务管理的目标追求。成本管理服务的财务管理，成本管理，为实现利润的最大化以利润最大化为目标的传统追求他们的责任，促进企业强调会计，管理，不仅使利润最大化，在企业端考虑长远的规划和市场经济条件下的一个最重要的危险关注忽视。其结果是增加了企业的财务风险，破坏他们的长期发展。今天，股东财富最大化已成为企业财务管理目标的追求，对怀疑短期暴露传统成本管理。
And strategic cost management, compared to the limitations of traditional cost management mainly in the following aspects:
1. Maximizing profits is the pursuit of corporate financial management objectives. Cost management services for financial management, cost management, as the traditional pursuit of maximizing profits as their duty to maximize profit as the goal, to promote enterprise emphasizes accounting, management, but not only to maximize profits at the end of enterprises to consider the long-term planning and neglect of the market Economic conditions one of the most important concern - the risk. The result is increased corporate financial risk, undermine their long-term development. Today, the maximization of shareholder wealth has become the pursuit of corporate financial management objectives, traditional cost-effective management of short-term exposure of the doubt.
在成本控制方面的同时，成本分析也做了一些有益的工作。向市场经济转型后，在理论研究上的突破中国的成本管理，企业的成本管理是一个规范化的轨道，标准成本制度的实施，负责系统的成本，变动成本，成本管理，企业进入了一个新的历史发展阶段。
战略成本管理，相比于传统成本管理的局限性主要表现在以下几个方面：
1。利润最大化是企业财务管理的目标追求。成本管理服务的财务管理，成本管理，为实现利润的最大化以利润最大化为目标的传统追求他们的责任，促进企业强调会计，管理，不仅使利润最大化，在企业端考虑长远的规划和市场经济条件下的一个最重要的危险关注忽视。其结果是增加了企业的财务风险，破坏他们的长期发展。今天，股东财富最大化已成为企业财务管理目标的追求，对怀疑短期暴露传统成本管理。
