现代企业制度下企业成本管理问题研究

【作者】 万寿义；

【导师】 谷祺；

【作者基本信息】 东北财经大学 ， 会计学， 2000， 博士

【摘要】 建立现代企业制度是我国国有企业改革的基本方向和目标，在企业的各项管理工作当中，应当认为成本管理工作是最重要的，它直接关系到企业的盈利能力和生存问题。因此，在建立现代企业制度的情况下，应加大成本管理工作的力度，建立与现代企业制度相适应的成本管理体系。本文试图通过对现代企业成本管理的特点和方法等问题的论述，探讨在现代企业制度下进行有效成本管理的问题。由于现行成本管理的组织和规章制度不符合现代企业制度的要求、成本管理方法落后不能有效地对成本进行控制、成本管理人员的素质需要不断提高、高新技术的采用对成本费用的分配方法产生重要的影响、宏观经济管理政策不配套等因素的存在，使得成本管理改革变得十分必要。现代企业制度下成本管理改革的主要内容包括拓展成本管理的职能、改革成本管理机构、设计出适应现代企业制度的成本管理体系、全面建立成本控制制度、改革成本管理手段、培养出素质高能适应现代企业制度下成本管理需要遥成本管理队伍等。现代企业成本管理的方法包括成本预测、成本决策、成本控制等。影响成本管理的外部因素主要有宏观成本管理的因素、社会环境的因素等。在进行成本管理时不但要研究企业内部因素还要研究外部环境因素对成本管理工作的影响，从而制定出相应的措施和对策，予以解决。在成本管理工作中，重要的问题是要进行成本控制。成本控制的程序包括制定成本控制标准、成本控制标准的论证、制定实施成本控制标准的措施成本控制的实施、差异的计算和分析、差异的消除等。在降低成本工作中，可通过成本设计、产品设计等与传统降低成本方法不同的一些方法进行。在现代企业成本管理工作中，应针对其具体的特点，研究变动成本计算、质量成本计算、及时生产方式和作业成本法等一些先进的成本管理方法，并研究如何将其运用于现代企业的成本管理的实践中。更多还原

【Abstract】 The basic direction and goal of reforming the State-owned enterprises is to establish modem corporate systems. Cost management should be considered the most important thing among other managerial matters for it relates directly to the survivability and profitability of a business. For this reason, greater effort should be made on the cost management and a more efficient cost management system must be set up in line with the corporate governance structure. This paper intends to approach the ways of exercising efficient cost management by discussing the characteristics and methods of cost management within a modem enterprise.We have noted the following facts which make the reform of cost management necessary--the organization and rules of the prevailing cost management do not meet the requirements of modern corporate system, the backwardness of the current cost management methods can not achieve satisfactory controls over costs, the management staff in most businesses do not have the competence to conduct efficient cost management, the use of high technologies has brought material effect on the allocation of cost and expenses, some macro economic policies do not work along with enterprise cost management.The reform of cost management includes extending the management functions, reforming the management institutions, designing more adapted cost management systems, establishing cost control systems, improving the means of cost management and training more competent cost management personnel. The cost management methods of a modem enterprise include cost forecasts, cost decisions and cost control. External factors affecting cost management include the macro environment and the social environment. Both the external and internal elements relating to cost management must be taken into account when exercising cost management in order to identify the effective solutions for problems.Cost control constitutes an important part of cost management. The procedures of cost control include the establishment of standards, the reasoning of control standards, the enforcement of cost control standards, the computation and analysisof variances and the elirnination of the variances. Great effort should be made oncost designing and product designing which are different from traditional methodsused to cut down cost. Variable coSt accouning, quality coSt accoUnting, just-in-timeInanMng method and acivity cost accounting shouJd be stUdied in dePth andaPPlied to the cost managemen praCtice.更多还原