论文部分内容阅读
伴随着经济全球化 ,科学技术和网络技术的进步 ,现代企业的组织形式更加复杂 ,组织规模更大 ,生产技术水平大大提高 ,企业的经营管理水平等都面临着新的挑战 ,同时市场竞争的不断加剧也将促使企业成本管理观念、管理方法手段必须不断更新 ,管理者应及时转变观念 ,改变传统的成本管理方式方法 ,充分利用网络信息系统 ,采用全面质量管理和作业成本法进行成本管理 ,促进企业成本管理水平和效率迅速提高。
With the progress of economic globalization, science and technology and network technology, modern enterprises have more complicated organizational forms, larger organizations, greatly improved production technology, and enterprises' management level, etc., all face new challenges. At the same time, market competition Increasingly, the concept of enterprise cost management and the means of management must be continuously updated. Managers should change their concepts in time and change the traditional methods of cost management. They should make full use of network information system, adopt total quality management and cost of operation (ABC) Promote enterprise cost management level and efficiency increase rapidly.