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成本费用的系统管理和优化控制,是企业经营发展永恒的主题,在合理的波动范围内,尽可能地降低企业的成本费用,对于实现预期的经济效益,获得企业价值的最大化,具有十分显著的意义。尤其是对于制造类企业而言,对于成本费用的把控,通过测试企业管控的水准和能力,直接作用于企业的经营绩效,形成影响企业可持续发展的关键因素。因此,理论界和实务界一直在致力探讨适宜的成本费用管理模式,从生产制造环节、内部控制方面以及财务会计制度的健全方面,都形成了一定的成果,企业需要根据成本费用管理的现状,不断提升相应的管理能力,实现既定的经济效益。
The systematic management and optimization control of cost and expense are the eternal themes of business development. Within a reasonable range of fluctuation, the cost of the enterprise can be reduced as much as possible, which is very significant for realizing the expected economic benefits and gaining the enterprise value Meaning. Especially for manufacturing enterprises, the control of costs and expenses, through testing the level and ability of corporate governance, a direct role in the business performance of enterprises, the formation of a key factor affecting the sustainable development of enterprises. Therefore, both theoretical and practical circles have been devoting themselves to discussing suitable cost and expense management modes. Some achievements have been made in the aspects of production and manufacturing, internal control and soundness of the financial accounting system. According to the status quo of cost and expense management, Constantly improve the appropriate management capabilities to achieve the established economic benefits.