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随着经济全球化和政治多元化的发展,我国企业所面临的环境越发复杂和多变,在一定程度上影响了企业的可持续发展。成本管理作为财务管理的重要组成部分,有助于产能的增加和成本的节约,有利于经营管理水平的整体提高。因此,基于环境不确定性加强成本管理,是削减不确定性对成本管理负作用的有效途径,是提高企业成本管理质量的必要措施。本文从环境的两个维度出发,深入分析环境不确定性对成本管理质量的影响,并提出相应的解决措施,以期为成本管理质量的保障提供一定的借鉴。
With the development of economic globalization and political diversification, the environment facing Chinese enterprises is more complicated and changeable, which has affected the sustainable development of enterprises to a certain extent. As an important part of financial management, cost management contributes to the increase of production capacity and cost saving, and helps to improve the overall management level. Therefore, to strengthen the cost management based on the environmental uncertainty is an effective way to reduce the negative effect of the uncertainty on the cost management and is the necessary measure to improve the quality management of the enterprise. Based on two dimensions of environment, this paper analyzes the impact of environmental uncertainty on cost management quality and puts forward corresponding solutions to provide some reference for the quality management of cost management.