工程造价外文文献

：外文文献：

China's Enterprise Cost Management Analysis and

Countermeasures

Abstract

With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment.This paper exists in our country a number of Cost

Management and finally put forward to address these issues a number of measures to strengthen

Cost Management.

Keywords:Cost Management measures

In a market economy conditions,as the global economic integration,the development of increasingly fierce market competition,corporate profit margins shrinking.In this case,the level

of high and low business costs directly determines the size of an enterprise profitability and

competitive strength.Therefore,strengthen enterprise Cost Management business has become

an inevitable choice for the survival and development.

First,the reality of China's Enterprise Cost Management Analysis

Cost Management in our country after years of development,has made many achievements, but now faces a new environment,China's Cost Management has also exposed some new

problems,mainly in the following aspects:

(A)Cost Management concept behind the

Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope,purpose and means from time to biased.Many

enterprises will continue to limit the scope of Cost Management within the enterprise or even

only the production process at the expense of other related companies and related fields cost

behavior management.We supply side,for example.The supply side of the price of the product

cost of doing business,one of the most important motives.As the supply side of the price of the

product and its cost plus profit,so the supply side of price in the form of its own costs to the

enterprise.However,some enterprises to the supply side too much rock bottom price,as their

source of high profits,without considering each other's interests,resulting in supply-side to conceal their true costs,price increase in disguise.This increase in procurement costs,thereby increasing commodity costs,making goods less competitive.

The purpose of Cost Management from the point of view,many enterprises confined to lower costs,but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings,can not be cost-effective.In traditional Cost Management,Cost Management purposes has been reduced to cut costs,saving has become the basic means to reduce costs.From the perspective of Cost Management to analyze the Cost Management of this goal,not difficult to find cost-reduction is conditional and limits,and in some cases,control of costs,could lead to product quality and enterprise efficiency decline.

In addition,the vast majority of enterprises in the overall concept of lack of Cost Management.Most companies have a common phenomenon,that is,to rely on finance staff to manage costs.In the implementation of Cost Management process,some companies focus only on cost accounting;some business leaders only concerned about the financial and cost statements,using the number of statements to management costs.Although such an approach to reduce the cost to a certain role,but the final analysis,cost accounting,or ex post facto control, failed to do in advance of cost control and occurrence of process control,can not be replaced costing Cost Management.

(B)Cost Management obsolete

First of all,from a Cost Management in general and ways of looking at,not really formed, the system's Cost Management methodology,from speaking,we have proposed the establishment of including cost projections,the cost of decision-making,cost planning,cost accounting,cost control,cost analysis,etc.In the within the new Cost Management system,but how to make this methodology in a scientific,systematic,forming an organic links there are many problems.

Secondly,the specific method of Cost Management perspective,According to the survey, 55.7%of the enterprises use varieties of France,42.8%of companies use sub-step.The development trend of current world production of many varieties of small batch production mode,this mode of production batches law applies to product cost.Currently,only6.2%of China's enterprises to adopt this method to calculate,which indicates that the organization of