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改革开放以后,我国的国民经济建设进入了高速发展的新时期,各个行业领域都迎来了自己发展的春天,我国各种不同类型的企业,也如雨后春笋般勃发。而成本管理工作作为企业管理的核心环节,面对日新月异的经济发展大环境,我国各个企业亟待进行成本管理工作的创新优化,以更好的应对新的经济挑战。资产全寿命周期管理,是立足于企业长期经济效益的实现,对企业资产进行的一项系统性规划化的管理,是当下一种时新的管理方法。本文从资产全寿命管理的定义与特点谈起,对传统成本管理模式中的存在的问题进行了分析,提供出了创新成本管理模式,实现企业资产全寿命周期管理的有效对策。希望能够给相关的工作人员以参考启示,推动我国企业成本管理工作的进一步发展。
After the reform and opening up, China’s national economy has entered a new period of rapid development. All fields of industry have ushered in their own development spring. Various types of enterprises in our country have also mushroomed. Cost management as a core part of business management, in the face of rapid economic development environment, all enterprises in our country urgently need to carry out cost management innovation and optimization in order to better meet the new economic challenges. Asset life-cycle management is based on the realization of long-term economic benefits of the enterprise assets of a systematic and planned management, the moment is a new management method. This article starts with the definition and characteristics of life-cycle management of assets, analyzes the existing problems in the traditional cost management mode, and provides an effective countermeasure for the innovation cost management mode and the realization of life-cycle management of the enterprise assets. Hope to be able to reference the relevant staff to enlighten, promote China’s enterprise cost management further development.