1、原文Chi nas En terprise Cost Man ageme nt An alysis and Coun termeasures Abstract: With the progress and Chinas traditionalCostMan ageme nt model difficult to adapt to an in creas in gly competitive market en viro nment. This paper exists in our country a nu mber of Cost Man ageme nt and fin ally put

2、forward to address these issues a number of measures to strengthen Cost Management. Keywords: Cost Man ageme nt measuresIn a market economy con diti ons, as the global econo mic in tegrati on, the development of increasingly fierce market competition, corporate profit margi ns shri nking. In this ca

3、se, the level of high and low bus in ess costs directly determ ines the size of an en terprise profitability and competitive stre ngth. Therefore, stre ngthe n en terprise Cost Man ageme nt bus in ess has become an in evitable choice for the survival and developme nt.First, the reality of Chi nas En

4、 terprise Cost Man ageme nt An alysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, Chin as Cost Man ageme nt has also exposed some new problems, mai nly in the followi ng aspects:(A) Cost Man ageme nt con cept beh ind theChin

5、 ese en terprises lag beh ind the con cept of Cost Man ageme nt in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will con ti nue to limit the scope of Cost Man ageme nt with in the enterprise or even only the production process

6、at the expense of other related compa nies and related fields cost behavior man ageme nt. We supply side, for example. The supply side of the price of the product cost of doing bus in ess, one of the most importa nt motives. As the supply side of the price of the product and its cost plus profit, so

7、 the supply side of price in the form of its own costs to the en terprise. However, some en terprises to the supply side too much rock bottom price, as their source of high profits, without con sideri ng each others in terests, result ing in supply-side to con ceal their true costs, price in crease

8、in disguise. This in crease in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many en terprises confined to lower costs, but less from the perspective of cost-effective ness of the effective ness of the mea

9、ns of cost reducti on mainly rely on sav in gs, can not be cost-effective. In traditi onal Cost Man ageme nt, Cost Man ageme nt purposes has bee n reduced to cut costs, sav ing has become the basic means to reduce costs. From the perspective of Cost Man ageme nt to an alyze the Cost Man ageme nt of

10、this goal, not difficult to find cost-reducti on is con diti onal and limits, and in some cases, con trol of costs, could lead to product quality and en terprise efficie ncy decli ne.In additi on, the vast majority of en terprises in the overall con cept of lack of Cost Man ageme nt. Most compa nies

11、 have a com mon phe nomenon, that is, to rely on finance staff to man age costs. In the implementation of Cost Management process, some companies focus only on cost acco un ti ng; some bus in ess leaders only concerned about the finan cial and cost stateme nts, using the nu mber of statements to man

12、agement costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost acco un ti ng, or ex post facto con trol, failed to do in adva nee of cost control and occurrenee of process control, can not be replaced cost ing Cost Man ageme nt.(B) Cost Man ageme nt obsol

13、eteFirst of all, from a Cost Man ageme nt in gen eral and ways of look ing at, not really formed, the systems Cost Man ageme nt methodology, from speaki ng, we have proposed the establishme nt of in clud ing cost projections, the cost of decision-making, cost planning, cost acco un ti ng, cost con t

14、rol, cost an alysis, etc. In the with in the new Cost Man ageme nt system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises u

15、se varieties of France, 42.8% of companies use sub-step. The developme nt trend of curre nt world producti on of many varieties of small batch producti on mode, this mode of producti on batches law applies to product cost. Curre ntly, only 6.2% of Chi nas en terprises to adopt this method to calcula

16、te, which indicates that the orga ni zati on of producti on in China is still relatively exte nsive, paid in sufficie nt atte nti on to the con sumers pers on ality.Fin ally, from a Cost Man ageme nt tool to see, eve n though some enterprises to enter the computerized stage, but the cost of applicat

17、ion management module level is not high, and many enterprises are still the manual accounting, in a modern way of tech no logy, In formatio n, and this is bound to con strain bus in ess further enhance the level of Cost Man ageme nt, it is difficult to meet the modern Cost Management of cost Informa

18、tion provided by the timeli ness, comprehe nsive ness, accuracy requireme nts.(C) the cost In formatio n, a serious distorti on ofIn China, there are a con siderable nu mber of en terprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost In formatio n d

19、istorti on is mai nly caused by the followi ng reas ons:First, costing only a focus on materials, labor, manufacturing overhead, ig noring the grow ing in crease in the moder n en terprise product developme nt, the middle of testi ng and trial-a nd after-sales service on a small group of in put cost

20、s associated with the content of the product was in complete, does not correctly evaluate the products in the the whole process of life-cycle cost-effective ness. The sec ond is distorti on caused by improper costi ng methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simpleassumpti on (that is, th