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随着科学技术日新月异的发展,以电子信息产业为主导的高新技术企业掀起了21世纪新一轮的经济发展潮流,在我国,高新技术企业的发展也引起了国家的高度关注和重点支持。和传统企业相比,高新技术企业在员工知识与技能方面有更高的要求,因此其经营管理方式也有相应的变化,尤其是在成本管理方面的变化,更显得尤为明显,例如其成本管理理念和成本分析方法上的变化等。由于高新技术企业是新兴企业,这就意味着它在成本管理方面也要比传统企业的成本管理多更多的风险与困难。因此,高新技术企业要想适应世界产业经济发展的大潮流,就必须正确认识并不断改善其成本管理。本文首先对高新技术企业的特点做了一个简单的说明,然后对高新技术企业的成本管理特点进行了系统的讲解,进而分析了我国高新企业成本管理的现在和存在的问题,最后就提出的问题给出了一些应对措施。
With the rapid development of science and technology, high-tech enterprises led by the electronic information industry have set off a new round of economic development in the 21st century. In our country, the development of high-tech enterprises has also drawn great attention and key support from the state. Compared with traditional enterprises, high-tech enterprises have higher requirements on staff knowledge and skills, so their management methods also have corresponding changes. Especially the changes in cost management are even more obvious. For example, the concept of cost management And changes in cost analysis methods. As high-tech enterprises are emerging enterprises, this means that it also has more risks and difficulties in cost management than those of traditional enterprises. Therefore, in order to adapt to the tide of industrial economic development in the world, high-tech enterprises must correctly understand and continuously improve their cost management. This paper first makes a brief introduction of the characteristics of high-tech enterprises, and then explains the characteristics of cost management of high-tech enterprises systematically, and then analyzes the present and existing problems of cost management of high-tech enterprises in our country. Finally, Some countermeasures are given.