论文部分内容阅读
随着经济的高速发展;企业面临越来越激烈的竞争。面对来自全国甚至全球的挑战,一个公司的成本管理不得不从传统的企业内部成本分析的狭小领域跳出来,把眼光投向本企业以外的企业尤其是竞争对手企业,进行一种更为广阔的成本分析——企业外部成本分析。这种企业外部的成本分析是西方企业战略成本管理的重要组成部分,其主要内容分为四个方面:产品分解、圆桌会议、订立最优作业成本标准和竞争对手成本分析。现概括如下。一、产品分解产品分解指直接分解、分析市场上业已存在的产品的物质组成,了解其结构特点,获得改进本企业产品,降低产品成本
With the rapid economic development; enterprises are facing more and more intense competition. Faced with the challenges from all over the country and even the world, a company's cost management has to jump out from the narrow field of traditional internal cost analysis and look beyond the enterprises, especially the competitors, for a broader Cost Analysis - External Cost Analysis. The cost analysis outside the enterprise is an important part of the strategic cost management in western enterprises. Its main content is divided into four aspects: product decomposition, round table meeting, setting the optimal operating cost standard and competitor cost analysis. Now summarized as follows. First, product decomposition Product decomposition refers to the direct decomposition, analysis of the existing market in the material composition of the product to understand its structural characteristics, access to improve the products of the enterprise, reduce product costs