关于成本管理改革的探讨  

Discussion on Cost Management Reform

作　　者：李璐秋[1] 史玉梅 

机构地区：[1]武警北京市消防总队后勤部,财务处100035 [2]哈尔滨铁路公安局,黑龙江哈尔滨150001

出　　处：《商业经济》2008年第6期20-21,36,共3页Business & Economy

摘　　要：随着社会主义市场经济和现代企业制度的逐步建立和完善,深化成本管理改革也日益成为一个突出而又迫切的问题。优胜劣汰是竞争的基本法则,企业要生存、求发展,就必须若练内功,采取各种措施降低成本,以低于竞争对手的成本进行生产经营,企业才能在竞争中立于不败之地。成本管理改革应对传统成本管理做出客观公正的评价,并在吸收西方先进的成本管理方法的基础上,正确把握成本管理改革的方向,为我国成本管理的理论研究和改革实践提供借鉴。With the establishment and perfection of socialist marketing economy and modern enterprise system, deepening reform of cost management has become an increasingly prominent and urgent problem. ＂Survival of the fittest＂ is the basic code of competition, and the existence and development of enterprises depend on lower cost than that of their competitors. Hence, the cost management reform should objectively evaluate traditional cost management and hold proper reform direction by absorbing Western cost management methods, and present reference for theoretical research and reform practice of our cost management.

关 键 词：成本管理改革 经验 展望 

分 类 号：F470[经济管理—产业经济]