浅析成本控制在企业战略中的应用
发布时间：2018-08-27 17:56
【摘要】：成本会计的概念我们并不陌生,它是基于商品经济条件下,为求得产品的总成本和单位成本而核算全部生产成本和费用的会计活动。它的职能是作为一种管理经济的活动,在生产经营的过程中发挥作用。具体来说主要可以分为:成本预测、成本决策、成本计划、成本控制、成本核算、成本分析和成本考核。现代的成本会计与管理密切相关,它的组成部分涵盖了成本管理的各个环节。本文就成本会计中成本控制在企业高层制定策略、成本调整与管理、产品定位以及售后服务中的应用做出探讨,并提出相关建议。
[Abstract]:The concept of cost accounting is no stranger to us. It is based on the accounting activities of total production cost and unit cost in order to obtain the total cost and unit cost of the product under the condition of commodity economy. Its function is to play a role in the process of production and operation as an activity of managing economy. Specifically, it can be divided into: cost prediction, cost decision, cost planning, cost control, cost accounting, cost analysis and cost assessment. Modern cost accounting is closely related to management, and its components cover all aspects of cost management. This paper discusses the application of cost control in cost accounting in the formulation of strategy, cost adjustment and management, product positioning and after-sales service, and puts forward some relevant suggestions.
【作者单位】： 中南财经政法大学会计学院;
【分类号】：F275.3;F272
[Abstract]:The concept of cost accounting is no stranger to us. It is based on the accounting activities of total production cost and unit cost in order to obtain the total cost and unit cost of the product under the condition of commodity economy. Its function is to play a role in the process of production and operation as an activity of managing economy. Specifically, it can be divided into: cost prediction, cost decision, cost planning, cost control, cost accounting, cost analysis and cost assessment. Modern cost accounting is closely related to management, and its components cover all aspects of cost management. This paper discusses the application of cost control in cost accounting in the formulation of strategy, cost adjustment and management, product positioning and after-sales service, and puts forward some relevant suggestions.
【作者单位】： 中南财经政法大学会计学院;
【分类号】：F275.3;F272
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