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成本决策是工业企业现代成本管理体系中的一个重要环节。不论是企业的生产经营还是投资规模,也不论是厂址选择还是外资利用,都存在一个成本决策问题。本文拟就这个课题谈谈自己的看法。一、成本决策的重要性所谓决策,从一般意义上去理解,就是对一个部门或单位主要活动目标、方针和策略所作的抉择,并形成实施方案。成本是生产消费的补偿尺度,是制定产品价格的重要依据,又是制约企业经济效益的一项重要指标,不能没有决策。如果企业不研究成本决策,或者进行的是错误的成本决策,成本居高不下,经济效益提不高,在市场上也就失去了竞争力。现在有些地方中小企业,在决定上马或开发某一新产
Cost decision-making is an important part of modern enterprise cost management system. Whether it is the production and operation of enterprises or the scale of investment, whether it is site selection or foreign investment, there is a cost decision-making problem. This article intends to talk about their own views on this issue. First, the importance of cost decision-making So-called decision-making, to understand in a general sense, is a department or unit of the main objectives, principles and strategies of the decision-making, and the formation of the implementation plan. Cost is a measure of compensation for production and consumption. It is an important basis for formulating product prices. It is also an important indicator that restricts the economic benefits of enterprises. There can be no decision-making. If the enterprise does not study the cost decision, or make the wrong cost decision, the cost is high, the economic benefit is not high, and the market will lose its competitiveness. Now some local SMEs, in the decision to start or develop a new product