戰略成本管理——贏得競爭優勢的新工具------外文翻譯

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原文檔由會員 wanli1988go 發布

At the same time in terms of cost control, cost analysis have done some useful work. After the transition to a market economy, China's cost management of a breakthrough in theoretical research, corporate cost management are on a standardized track, the implementation of the standard cost system, the responsibility system costs, changes in cost, cost management businesses into a new Historical stage of development.
And strategic cost management, compared to the limitations of traditional cost management mainly in the following aspects:
1. Maximizing profits is the pursuit of corporate financial management objectives. Cost management services for financial management, cost management, as the traditional pursuit of maximizing profits as their duty to maximize profit as the goal, to promote enterprise emphasizes accounting, management, but not only to maximize profits at the end of enterprises to consider the long-term planning and neglect of the market Economic conditions one of the most important concern - the risk. The result is increased corporate financial risk, undermine their long-term development. Today, the maximization of shareholder wealth has become the pursuit of corporate financial management objectives, traditional cost-effective management of short-term exposure of the doubt.
在成本控制方面的同時,成本分析也做了一些有益的工作。向市場經濟轉型后,在理論研究上的突破中國的成本管理,企業的成本管理是一個規范化的軌道,標準成本制度的實施,負責系統的成本,變動成本,成本管理,企業進入了一個新的歷史發展階段。
戰略成本管理,相比于傳統成本管理的局限性主要表現在以下幾個方面:
1。利潤最大化是企業財務管理的目標追求。成本管理服務的財務管理,成本管理,為實現利潤的最大化以利潤最大化為目標的傳統追求他們的責任,促進企業強調會計,管理,不僅使利潤最大化,在企業端考慮長遠的規劃和市場經濟條件下的一個最重要的危險關注忽視。其結果是增加了企業的財務風險,破壞他們的長期發展。今天,股東財富最大化已成為企業財務管理目標的追求,對懷疑短期暴露傳統成本管理。

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