制造业成本管理理论框架研究

发布时间：2018-12-08 16:48

【摘要】：随着社会的发展和经济的进步,各个企业之间的竞争变得越来越激烈,制造业也是如此,要想让企业在激烈的竞争中谋求更快更好的发展,做好成本管理工作是其中的基础和关键,但就目前市场环境来看,企业成本管理环境在不断的变化和发展,为了使企业能够取得竞争优势,就必须更新成本管理理念,研究适合制造业企业文化和战略目标的成本管理理论框架,要充分的考虑到制造业产品的生产前、生产中以及后期销售过程中的成本管理,构建全面细致的成本管理理论框架体系,然而就目前制造业的成本管理理论框架来看依旧存在一些问题和不足,所以本文主要通过分析制造业成本管理理论框架构建的目标、特点、原则及内容来研究现代制造业成本管理的方法。
[Abstract]:With the development of society and the progress of economy, the competition among the enterprises becomes more and more intense, and so is the manufacturing industry. In order to make the enterprises seek faster and better development in the fierce competition, Cost management is the foundation and key of cost management, but in view of current market environment, enterprise cost management environment is constantly changing and developing, in order to enable enterprises to obtain competitive advantage, it is necessary to update the concept of cost management. To study the theoretical framework of cost management suitable for manufacturing enterprise culture and strategic objectives, we should take full account of the cost management before, during and after sales of manufacturing products. Building a comprehensive and meticulous cost management theoretical framework system, however, there are still some problems and deficiencies in the current manufacturing cost management theoretical framework, so this paper mainly through the analysis of the manufacturing cost management theoretical framework construction objectives, Characteristics, principles and contents to study the modern manufacturing cost management methods.
【作者单位】：南京东泽船舶制造有限公司;
【分类号】：F406.7

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