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一、总论(一)成本管理的意义成本管理是以成本为手段,指导和规划经营管理活动并谋求提高剩余价值的一种计算管理.它是在担负成本责任的部门和管理人员的成本观念的基础上,通过成本计算和成本报告促进成本降低.即以提高剩余价值为目的的一种管理.那么究竟应当怎样理解以成本为目标,提高剩余价值的成本管理体系呢?这是与经营和管理的职能相互关连的.
I. General introduction (1) Significance of cost management Cost management is a computational management that uses cost as a means to guide and plan business management activities and seeks to improve residual value. It is the cost concept of the departments and managers who are responsible for cost responsibility. On the basis of cost calculation and cost reporting to promote cost reduction. That is, a type of management that aims to increase the residual value. So how should we understand the cost management system that aims at cost and raises the residual value? The functions of management are interrelated.