论文部分内容阅读
随着国内经济建设的不断发展与进步,制造企业也迎来了更为广阔的市场前景与发展机遇,但是市场的逐渐规范化、制度化、科学化让制造企业在迎来机遇的市场扩大与机遇增多的同时也感受到了越来越加激烈的市场竞争及同行业企业激烈冲击。现代制造企业想要切实提升经营效益、市场份额以及实际经济收益就必须从内部管理工作尤其是对于制造企业来说尤为重要的成本管理水平提升入手。传统的成本管理方式已经越来越不能够适应现代制造企业的生存发展现状,作业成本管理方法已经受到越来越多企业管理者及经营者的关注。本文重点谈谈作业成本这种新型成本管理模式的具体内容,以供参考。
With the continuous development and progress of the domestic economic construction, manufacturing enterprises also usher in a broader market prospects and opportunities for development, but the market gradually standardized, institutionalized and scientifically enabled manufacturing enterprises to expand opportunities in the market opportunities. Increase also feel more and more fierce market competition and the same industry enterprises a fierce impact. Modern manufacturing enterprises want to really improve operational efficiency, market share and the actual economic benefits must start from the internal management of work, especially for manufacturing enterprises to enhance the level of cost management is particularly important. The traditional methods of cost management have not been able to adapt to the survival and development of modern manufacturing enterprises more and more. The methods of ABC have attracted the attention of more and more managers and managers. This article focuses on the operation cost of this new cost management model of the specific content for reference.