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会计审计 > 成本会计论文 Papers > Accounting Audit > Cost Accounting Papers

Talking about the importance of cost accounting in business management

编辑: 毕业论文 Release time: 2016-08-18 Editor: Graduation thesis

Abstract: Under the conditions of a market economy, if an enterprise wants to win in the competition, it must reduce production costs, do cost accounting, and focus on improving profit levels. As the source of corporate value creation, cost is the driving force for profit generation. The success of any enterprise cannot be separated from cost accounting. Cost accounting can not only provide cost information on products, services and customers, but also provide information for managers' planning, control and decision making. Therefore, correctly understanding the status and role of cost accounting in business management is of great significance for improving business management and economic benefits.

I. Problems in Cost Accounting in Enterprise Management

(1) The cost consciousness of enterprises and related personnel has diminished and the cost management concept is backward. With the rapid development of science and technology today, enterprises should rely more on technological input, that is, rely on the relative reduction of costs in modern cost management to improve cost-effectiveness. In traditional cost management, the purpose of cost management comes down to reducing costs. Saving has become a basic means of reducing costs. Analyzing the goal of cost management from the perspective of modern cost management is an extremely negative cost management. With the development of the market economy, enterprises can no longer simply equate cost management with cost reduction. Instead, they should strengthen the cost control of the entire production cycle from the perspective of optimization of resource allocation and capital output, to maximize the satisfaction of consumers. Product after sales service. At present, many companies pay less attention to costs from leaders to employees. They do not realize that costs are comprehensive indicators that reflect the production technology and management quality of enterprises. They do not realize that reducing costs is the key to improving economic efficiency and enhancing the competitiveness of enterprises. This consciousness and concept need to be changed urgently.

(2) The scope of enterprise cost management is narrow. At present, companies often only pay attention to the management of production costs in cost management, but not much consideration of the supply and sales links of enterprises, and even ignore the external value chain of the enterprise, so only examining the manufacturing cost of products will cause investment and production decisions. Serious mistakes. From the introduction to the profit of any kind of product, the cost of an enterprise must not be understood merely as the manufacturing cost, but the entire cost incurred throughout the product life cycle. The connotation of cost management should also be extended from the cost of material products to the cost of non-material products, such as human resource costs, capital costs, service costs, property rights costs, environmental costs, and so on. In the market economy environment, enterprises should establish a cost management concept, consider the enterprise's cost management work as a systematic project, emphasize the whole and the overall situation, and conduct comprehensive analysis and research on the objects, contents, and methods of enterprise cost management. In addition, in the field of management, it is also limited to the calculation and analysis of the cost of the product production process, focusing on ex post management, ignoring the prediction and decision in advance, and it is difficult to give full play to the preventive role of cost management.

(3) Cost information cannot meet the needs of enterprise management. At present, the phenomenon that enterprises are crowded, amortized or not counted, and cost is underestimated is widespread, so that the product cost cannot truly reflect the consumption level of the enterprise. Cost information is disconnected from corporate economic responsibility. The current cost accounting system uses the product as the cost calculation object to collect production costs and calculate the actual cost of the product. It only provides the product cost and cannot reflect the cost responsibility of each unit, department, or individual within the enterprise. The company cannot evaluate the internal based on cost information. Work performance of each unit. In the early days of the market economy, there was a lack of understanding of the importance of cost information for decision-making. In addition, some corporate leaders started from their own private interests and wanted to make false accounts and make artificial profits, making the cost information useless. Rising raw material prices, higher loan interest rates, various apportionments, and a variety of social fund-raising projects are all uncontrollable factors that make companies feel powerless about rising costs, leading to a psychological imbalance in management and lack of confidence in strengthening cost management.

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