急求高手帮忙!!毕业论文摘要翻译

来源:百度知道 编辑:UC知道 时间:2024/09/26 03:29:44
20世纪90年代以来,随着我国社会主义市场经济体制的逐步确立,企业越来越强烈地意识到成本管理工作的重要性,传统的成本管理方法已经不能适应正在迈向21世纪的全球化的需要。企业要想生存,就必须运用新型的成本管理工具。而目标成本法则正是一种将技术、经济与市场导向相结合的新型成本管理方法。它成为企业加强内部管理、增强国内外市场的竞争力,提高企业经济效益的有效成本管理工具。
成本管理中目的标成本法,已经成为新时代成本控制中众多学者的研究焦点。进一步开展对成本管理中的目标成本法的研究,将不断促进成本管理目标成本法理论与实务的发展和完善,对于企业提高经济效益,达到成本的有效控制具有重大意义。
本文从目标成本法在成本管理中的应用意义、应用情况及其在企业成本管理中应用需注意的问题这三个方面来对成本管理中目标成本法进行探讨。

Since the 1990s, as China's socialist market economic system gradually established, enterprises increasingly strong sense of the importance of cost management, the cost of traditional management methods are already in the 21st century can not meet the needs of globalization . Enterprises To survive, we must use the new cost management tools. The law is a target cost will be technical, economic and market-oriented combination of new cost management. It became enterprises to strengthen internal management, enhance the competitiveness of domestic and foreign markets, improve the economic efficiency of enterprises and effective cost management tools.
Cost Management purpose standard cost method, has become a new era of cost control in the focus of many scholars. To further the goals of cost management cost of the study, cost management will continue to promote the objectives of the cost of theory and practice of development and improvement of the enterprises to improve economic