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目前,我国企业的成本管理观念比较淡薄,即使讲成本管理,也主要是从降低消耗,节约费用考虑,侧重于对产品成本的核算。不注意所耗成本能得到的市场价值,不在提高产品或服务的质量和功能上做文章。在社会主义市场经济体制下,企业所面临的外部和内部环境都发生了根本的变化,传统的成本管理越来越不能适应新形势的需要。本文认为,若能将战略管理的思想和成本核算相结合应用于我国企业的企业财务管理中,将对我国企业战略成本核算理论和实践起着非常重要的作用。
At present, the concept of cost management in our country is relatively weak. Even if we talk about cost management, we mainly focus on reducing the cost and saving the cost, focusing on the accounting of product cost. Do not pay attention to the cost of the market can get the value, not to improve the quality of products or services and make a fuss about. Under the socialist market economic system, the external and internal environment faced by enterprises has undergone fundamental changes. The traditional cost management can not meet the needs of the new situation more and more. This paper argues that if we can combine the thought of strategic management and cost accounting in the financial management of enterprises in our country, it will play an important role in our country’s theory and practice of strategic cost accounting.