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随着信息和通讯技术的发展,经济全球化、信息化态势逐渐显现,企业竞争日益激烈。企业如何实现价值创造的最大化和维持价值创造的竞争优势成为企业生存和发展的首要问题。20世纪80年代中期,西方理论界和企业界在总结分析企业经营管理实践的基础上提出价值管理的思想。这种思想在西方企业中受到空前的重视.许多企业实施以价值为基础的管理,取得了很大的成功.价值管理思想要求提高产品的性价比,最大可能的提高顾客的满意度,减少产品成本。这对现行的成本会计提出了新的要求。本文从改善成本会计方面,来更好地实施价值管理思想,最终实现企业的最大化利润。
With the development of information and communication technology, the economic globalization and the informationization trend are gradually emerging, and the competition among enterprises is becoming increasingly fierce. How to realize the maximization of value creation and maintain the competitive advantage of value creation has become the primary issue for the survival and development of enterprises. In the mid-1980s, western theoretical circles and business circles came up with the idea of value management based on the analysis of the practice of business management. This idea has received unprecedented attention in western enterprises, and many enterprises have achieved great success in implementing value-based management.Value management thought requires improving the product’s cost performance, maximizing customer satisfaction and reducing product cost . This puts forward new requirements for the current cost accounting. This article from the perspective of improving cost accounting, to better implement the value management thinking, and ultimately maximize the profits of enterprises.