定制丹麦大学职称论文-成本管理Cost Management Denmark [2]
论文作者:英语论文网论文属性:职称论文 Scholarship Papers登出时间:2012-01-21编辑:kalila点击率:11210
论文字数:9841论文编号:org201201210942126838语种:英语 English地区:丹麦价格:免费论文
关键词:代写丹麦职称论文丹麦成本管理Cost ManagementDenmark
摘要:Cost management is to point to: enterprise production and operation process of the various cost accounting, cost analysis, cost decision and cost control and so on a series of scientific management behavior of floorboard.
es and quantity of the product of what happened all production cost, called product cost.
This section of the editor cost three component
(1) products in the production consumption of materialized labor value (which has cost of production material transfer value); (2) laborer for himself the value created except (or go disposal, the main part of the salary paid to form in the labor compensation of employees in the); (3) laborer surplus value created except (or go part of social control, including tax and profit). The value of the products before two parts is formed the basis of the product cost, cost includes content is the objective basis. So, the product cost is its essence, it is the product value of the materialized labor transfer value and laborer except for his create price. Cost management is to point to in the cost of the command and control organization coordinated activities (CCA2101:2005 the first article 2.5.2). Note: "in the cost of command and control activities", usually includes: establishing cost principles and cost objectives and cost plan, cost control, cost guarantee and cost improvement. The understanding of the cost management
The key words--management is "activities"; What activities? Coordinate activities; What is coordinated activities? Is the command and control of the organization coordinated activities; -don't implement activities, they do not say to go up management; -command and control is the group's two basic functions of management; -on the cost of the command and control activities usually include: to establish cost organization, provisions and implement cost management responsibilities and authorities, formulate the cost policy and objective, cost planning, cost control, cost guarantee, cost check, cost analysis, and cost improvement, etc.; -organization: responsibilities and authorities and mutual relations have arranged a group of people and facilities. Such as: the company, group, firm, enterprises, research institutes, charities, the business agent, the community or the part or combination of these organizations. "Organization" is the floorboard of these units; -cost management is the organization at all levels of the responsibilities of managers, an organization to improve cost management, should strengthen the leadership of top management, should by top management leadership and promote, implement the responsibilities of managers at all levels and permission, and mobilization, education and incentive, all the staff members to participate actively; -- to cost management organization also should consider the cost of management, from a financial perspective to measure the effectiveness of cost management system, lowering the management cost and improve the satisfaction of managers. Cost management activity is the whole a theory, and through the continuous improvement to improve cost management, reduce or eliminate the waste of resources and loss, make the cost to the lowest possible level, and then to cost management activities of another big. Organization in the implementation of the main process of cost management should consider:--not violate laws and regulations; -don't impact on customer satisfaction; and -no violations employee benefit (legal); -not influence the technology progress; The homework cost management
-don't affect the quality of products.
A foreign strategic cost management development situation
The strategic cost management in the 1980 s by the British scholar, K
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