论文部分内容阅读
随着经济体制改革的深入发展,加强企业出口成本管理、努力降低出口成本、实行盈亏平衡,已经成为各出口企业必须解决的重大课题。出口换汇成本分析是出口企业成本管理的重要环节,本文试就这个问题谈些个人看法。出口换汇成本分析,是指对企业内构成影响出口换汇成本的诸因素进行全面的财务分析,查明出口成本升降的原因,寻找降低出口成本的途径,提高企业的整体经济效益。由于出口换汇成本的升降,牵涉到的因素很多很复杂,因此,企业进行出口换汇成本的分析,最好应从出口换汇成本形成的全过程出发,针对构成出口换汇成本的各个要素,从全方位的角度来进行分析,但是,这样的分析工作量极大,一般企业尚未具备这样的人力和条件,因此难以办到,在实际工作中,一般可以从以下几个方面着手进行出口换汇成本分析。
With the in-depth development of the economic reform, strengthening the export cost management of enterprises, making efforts to reduce export costs and implementing breakeven have become major issues that various export enterprises must solve. Analysis of export exchange costs is an important part of export cost management, this article try to talk about some personal views on this issue. The analysis of export exchange costs refers to a comprehensive financial analysis of the factors that make up the impact of export exchange costs in the enterprises, identifying the reasons for the rise and fall of export costs, finding ways to reduce export costs and improving the overall economic efficiency of enterprises. As the cost of export exchange increases and decreases, many of the factors involved are very complicated. Therefore, the analysis of the cost of export exchange by enterprises should be based on the whole process of forming the cost of export exchange. According to the various factors that constitute the cost of export exchange, From an omni-directional point of view for analysis. However, the workload of such analysis is extremely large. Generally, enterprises do not have such manpower and conditions and are therefore hard to handle. In practical work, export can generally be started from the following aspects Exchange cost analysis.