英国硕士作业指导范文：关于现代企业的经济制度管理

First, the connotation of cost management

In the increasingly fierce market competition, the modern enterprise to survive and develop , we must have a modern management level. Cost management is an important aspect of business management , it is a rich content, applications to the broader area , from the time included before, during and after the administration , and from the management level contains a calculation , accounting and management . As enterprise production and business activities , both physical form cycle , but also the form of value cycle . This feature determines the enterprise cost management is not simply the value of the management or physical management , but both organic unity. Value Management requires enterprises through scientific advance to the preparation of cost plans cost projections to determine the target cost , cost accounting strictly accurate , objective and impartial analysis and evaluation costs , prompting companies to seek ways to reduce costs . Physical management requires companies to matter, after including product performance, structure of scientific design, reasonable process scheme adopted to determine the appropriate scale of production , to ensure the rational allocation of corporate resources and effective use .
在一天一天地走向紧张的市场竞争中，现代公司要保存生命和进展，一定要具备现代化的管理水准。成本管理是公司管理的一个关紧方面，它是一个涵养浩博、应用广大宽阔的范畴，从时间上里面含有了事情发生以前、事中和事情发生后管理，又从管理的层级上里面含有了计算、核计和管理。因为公司的出产打理活动，既然事物形态的循环过程，又是价值形态的循环过程。

Second, the current internal cost management defects

1 Lack of awareness of cost competitiveness , cost weak sense . Competition among enterprises is the product of competition, product competition depends largely on the price of the competition, and price competition in the final analysis is the cost of competing products . Since long-term impact of the planned economy , resulting in some enterprises still difficult to jump out from the depths of thought "and ", " by" , " should" of the cycle, blindly products, on the project, to expand the scale and the lack of market research , ignoring internal management , the lack of cost- competitive spirit. The result is a product backlog, cash flow difficulties, the enterprise into a bad cycle and even losses .
1.缺失成本竞争认识，成本观念密度小。公司间的竞争是产品的竞争，产品的竞争在非常大程度上决定于于产品价钱的竞争，而价钱竞争归根结底又是产品成本的竞争。因为长时期规划经济的影响，以致一点公司从思想深处仍难于跳出“等”、“靠”、“要”的怪圈，认识不清上产品、上项目、扩张规模，而匮缺市场调查研究，不重视公司内里管理，匮缺成本竞争认识。

2 enterprise cost management organization is not perfect. Current business in the internal cost management, rely solely on the analysis and evaluation of the financial sector after the examination , and no one with the modern enterprise system to adapt to the cost of organizational system , the lack of cost management of mutual restraint, mutual containment of cost management organization, there is no small plans cost responsibility unit , do not specify the corresponding cost monitoring personnel , at the cost of implementation and feedback on the corresponding lag . Inadequate staffing cost management , the overall quality is not high, lack of advanced cost management knowledge, professional level is low, resulting in poor implementation of cost management .

3 Cost Management connotation means backward . From the content point of view, is often only pay attention to the management of the production process , while ignoring the whole production process of cost management. Its result only focus on production-related cost management , while ignoring the level of cost-effectiveness . Judging from the means , the lack of prior cost forecasting and decision-making , a matter of cost control and regulation is not timely , the lack of effective cost- reward system, cost incentives and cost constraints are not in place , it is difficult to achieve from the depth and breadth of cost reduction .

4 cost management information distortion , costing untrue . Cost information distortion is more prominent. As follows: ① does not distinguish between operating expenses and non-operating costs , many companies hustle , unjustified cost or no account , less about the cost of widespread, serious violations of cost accounting system ; ② cost accounting does not distinguish between objects , the cost boundaries are not clear, its cost accounting phenomenon imputation untrue ; ③ does not distinguish between accounting periods , chaos meter costs. Due to errors costing provided inaccurate cost information , on the one hand will lead to business conducted by the runaway cost management , failure, on the other hand to enable enterprises to cost information can not be evaluated based on the work of various units within the results , and weakens the internal management of enterprises .

Third, the modern enterprise cost management thinking

1 Establish a corporate strategic cost management philosophy. How modern enterprise today's highly competitive environment, improve cost management theory and practice has become a hot spot to explore . With the development of social and economic environment , changes, and high-tech innovation and management science , modern growing range of cost management . The major areas of traditional cost management within the enterprise production and management process , while the company's supply and marketing chain is considered small, outside the enterprise value chain is turning a blind eye , so that enterprises can not obtain comprehensive development of competitive strategy . However, in the modern market economy, the environment of the modern enterprise , the enterprise cost management more necessary to pay attention to the impact of the external environment , it should be placed in the enterprise cost management issues to be fully taken into account in the overall market , and establish strategic cost concept.
 
2 efforts to train employees of the cost-conscious . The cost of the activities occurring at each stage dominates. The quality of people , skills, business costs is a very important factor . Enterprises should pay attention to establish the cost of each employee 's own consciousness , so that every employee can participate in cost management learning , and actively organize training courses for various types of costs in order to improve cost- side to form a " bottom-up" self- conducted cost management and control . Every employee can start from their own , with its own work characteristics , actively seek ways and means to reduce costs , including the smallest , such as hardware and other display mode motion analysis , etc., in order to reduce business costs rationalization proposals . Some companies most of the quality of workers , relatively low skill level of business , the greatest impact on business costs , cost consciousness of workers and reduce the cost of the initiative . Staff have cost savings and cost control concept , pay attention to cost control efforts to reduce costs to the lowest level and try to keep it to a minimum. Establish a cost-conscious workers , is to make the workers to establish this some thought , the cost can be controlled , cost management requires everyone's participation , and work to always pay attention to cost savings. Consuming raw materials such as production workshop to be stacked orderly , Do not waste , strengthen management, only establish cost-conscious workers , only workers with a good cost-conscious , cost reduction initiatives can be established in order to make cost reduction the concrete measures , methods and requirements for successfully been implemented and applied. Staff good cost consciousness is a necessary condition for cost management . Cost-conscious advocates of universal creation depends on leadership , strong institutional constraints , managers lead by example , and generally improve the quality of workers , appropriate interest mechanism , constraint mechanism and supervision mechanism for matching . Effective cost management methods and measures are those integrated into various departments and business activities, business management methods and measures among only the cost management concepts, methods , rules and regulations of various departments into business management and business process, integration to the corporate minds of the members , it can become a truly effective cost management measures , cost management methods can play a role .

3 . Improve internal cost management operation mechanism, establish a rational cost management organization system . First, to improve the internal organizational structure of cost management efforts to form a power bodies, executive agencies, oversight bodies complement each other and mutual restraint with the modern enterprise system to adapt to business costs organizational assurance system. Second, improve the enterprise cost management accountability mechanisms , the implementation of cost responsibility system . That is, the cost of each unit as the center, will cost responsibility objectives and measures break down into internal and cost-related functional departments , and various aspects of the production and operation of all employees , the cost of management to clarify their respective responsibilities and powers , and the help of strict cost control and incentives to encourage enterprises down to work together to achieve their cost responsibility , and ultimately achieve enterprise cost management purposes. Third, establish a sound internal cost management control mechanisms. In all aspects of the production and operation on various costs, establish a strict requirement to contain internal control and internal procedures , to establish an effective internal cost control information feedback system , achieve cost and timely monitoring and control .

4 to promote technological progress, tap the potential of the enterprise . Speed ​​up technological progress , reducing consumption of human and material resources in order to improve economic efficiency of enterprises . Accelerate technical progress on productive enterprises, mainly the use of advanced equipment , advanced technology , first advanced equipment to improve production efficiency , accelerate the production process , the product can be supplied in quantity demand , followed by the use of advanced technology and equipment , can reduce the material consumption , the material is fully utilized, and can reduce the water consumption of electrical energy . Currently, there are a lot of new equipment can be recycled under the angle materials , through a certain process , you can continue to use, or the use of a number of products manufactured under the angle materials , so not only can reduce production costs , but also to obtain additional revenue , then there is the use of advanced technology and equipment You can save a lot of manpower , it can reduce personnel aspects of expenditure, but also help to improve the quality of personnel . Finally, the use of advanced technology and equipment, can produce higher-quality products , wide overhead road , improve economic efficiency of enterprises , for the same kind of material , advanced equipment and processing technology will make all aspects of product indicators have reached a higher level, so more durable , reducing the cost , but also to extend the service life. The backward equipment , products are often contrary to the above , but more some of the raw materials consumed .

5 local conditions to select the appropriate method of cost control . Enterprises should be based on its own characteristics to select the appropriate method of cost control , due to cost control methods are varied, ranging from traditional values ​​control methods , but also the use of technological innovations , non-value- control methods. Strategic choice based on cost management cost control methods no fixed paradigm , enterprises should be based entirely realistic basis , considering the organizational structure, corporate culture, production methods may be. Of course , according to the needs of cost control methods implemented , companies can also realistic foundation for reform , such as converting the organizational structure , building a new corporate culture. Should also be aware of the responsibility of the cost of traditional method, standard costing , budgetary control, cost control methods and modern operating cost management approach, cost planning and other methods are not necessarily mutually exclusive , on the contrary , under certain conditions, are often can be fused together .

In short, in the fierce market competition, an enterprise's survival and development, and the cost of a modern enterprise system management is closely related to the cost of only the implementation of modern management model, companies can market economy tide invincible.