中外企业成本管理比较研究

COMPARATIVE STUDY OF CHINESE AND FOREIGN ENTERPRISE COST MANAGEMENT

随着全球经济的发展 ,企业之间的竞争日趋激烈 ,企业要想在市场中立足 ,如何加强成本管理就显得非常重要。我国企业的成本管理进行了十几年 ,有收获但还不成熟 ,存在很多问题。在成本管理方面 ,国外企业取得了较大成果 ,其成功的成本管理方法很值得我国企业借鉴 ,文章仅以美国、日本企业为例 ,简要介绍了两国企业的成本管理方法。当然基于我国目前国情 ,完全照抄照搬国外企业的成本管理方法是不行的 ,我国企业应在学习中不断创新 ,走适合自己的路。

With the development of global economy,the competition between enterprises is becoming fiercer.If enterprises want to have a foothold in the market,how to strengthen cost management seems very much important.The cost management of our enterprises asts more than ten years,in this course,we have made some achievements,but some questions exist.In mansgement of the cost,the overseas enterprise makes some achievemnts,the successful method of cost management of overseas enterprise is very worth using for reference in our enterprises.This article only takes American,Japanese enterprise as an example,have introduced enterprise's more successful method of cost management of two countries.Certainly because of the national conditions of our country at present,copy word by word and imitate the method of cost management of overseas enterprises is not all right totally,our enterprises should innovate constantly in study,take the way suitable for ourselves.