成本管理外文文献及翻译中国企业成本管理的现状分析与对策.doc

成本管理外文文献及翻译-中国企业成本管理的现状分析与对策 Chinas Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and Chinas traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost ManagementKeywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and developmentFirst, the reality of Chinas Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, Chinas Cost Management has also exposed some new problems, mainly in the following aspects: A Cost Management concept behind the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each others inte