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随着市场经济的不断发展和科学技术的不断创新,企业的成本核算与管理对其自身的经济效益和企业的生存、发展有着至关重要的作用。在市场经济日益完善的今天,能源企业面临着更为复杂的...
随着市场经济的不断发展和科学技术的不断创新,企业的成本核算与管理对其自身的经济效益和企业的生存、发展有着至关重要的作用。在市场经济日益完善的今天,能源企业面临着更为复杂的竞争环境,要想获得竞争优势,理应降低产品成本。然而我国能源企业发展历史是能源不断地减少,而成本不断地增加;很多企业都处在管理方法不善的阶段,本文通过浅议深圳能源投资股份有限公司的成本核算与管理,找到其成本核算与管理方面的不足,理论联系实际,讨论如何优化能源企业的成本管理,而不是一味地追求成本越低越好,并且提出合理的建议性对策,希望这些措施能帮助能源企业成本更好地利用,使其成为企业在市场中的竞争利器,为企业不断持续发展提供保障。
关键词:成本核算;成本管理;问题及建议 展开
关键词:成本核算;成本管理;问题及建议 展开
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With the continuous innovation and the development of market economy and science and technology, plays a crucial role in cost accounting and management of the enterprise to its own economic benefit and enterprise's survival, development. In today's increasingly sophisticated market economy, energy enterprises are facing more complicated competition environment, must want to obtain the competitive advantage, should reduce the cost of product. However, the historical development of energy enterprises in China's energy is continuously reduced, and the cost increase constantly; many enterprises are in the stage of poor management, the cost accounting and management of Shenzhen energy investment Limited by Share Ltd, find the cost accounting and management deficiencies, linking theory with practice, discuss how to optimize the cost management of energy enterprises, rather than blindly pursue the cost as low as possible, and put forward suggestions of reasonable, hope these measures will help better energy enterprise use, causes it to become the enterprise in the market competitive weapon, to provide security for the development of sustainable enterprises. Keywords: cost accounting; cost management; problems and suggestions.
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随着市场经济的不断发展和科学技术的不断创新,企业的成本核算与管理对其自身的经济效益和企业的生存、发展有着至关重要的作用。
Along with the continuous development of market economy and innovation of science and technology, the cost accounting and management of enterprises plays a crucial role in their (own) economic benefit and their survival and development.
在市场经济日益完善的今天,能源企业面临着更为复杂的竞争环境,要想获得竞争优势,理应降低产品成本。
As the market economy is increasingly sophisticated nowadays, energy enterprises are facing more complicated competition environment, it is necessary for them to reduce product costs so as to gain an edge in competition.
然而我国能源企业发展历史是能源不断地减少,而成本不断地增加,很多企业都处在管理方法不善的阶段。
However, the development of China’s energy enterprises is in a predicament of continued decrease of energy resources and increases of cost, and many enterprises are in the stage of poor management.
本文通过浅议深圳能源投资股份有限公司的成本核算与管理,找到其成本核算与管理方面的不足,理论联系实际,讨论如何优化能源企业的成本管理,而不是一味地追求成本越低越好,并且提出合理的建议性对策,希望这些措施能帮助能源企业成本更好地利用,使其成为企业在市场中的竞争利器,为企业不断持续发展提供保障。
This paper made a brief discussion on the cost accounting and management of Shenzhen Energy Investment Co., Ltd. (现已改为Shenzhen Energy Group Co., Ltd.) to find out the deficiencies (in cost accounting and management), further discuss on how to optimize the cost management of energy enterprises rather than blindly pursue the lowest cost on the basis of theory and actuality, and proposed reasonable countermeasures for helping the energy enterprises to use cost in a better way so that it become an useful device/tool of the enterprise in market competition to ensure the continuous and sustainable development of enterprises.
关键词:成本核算;成本管理;问题及建议
Keywords: cost accounting; cost management; problems and suggestions
Along with the continuous development of market economy and innovation of science and technology, the cost accounting and management of enterprises plays a crucial role in their (own) economic benefit and their survival and development.
在市场经济日益完善的今天,能源企业面临着更为复杂的竞争环境,要想获得竞争优势,理应降低产品成本。
As the market economy is increasingly sophisticated nowadays, energy enterprises are facing more complicated competition environment, it is necessary for them to reduce product costs so as to gain an edge in competition.
然而我国能源企业发展历史是能源不断地减少,而成本不断地增加,很多企业都处在管理方法不善的阶段。
However, the development of China’s energy enterprises is in a predicament of continued decrease of energy resources and increases of cost, and many enterprises are in the stage of poor management.
本文通过浅议深圳能源投资股份有限公司的成本核算与管理,找到其成本核算与管理方面的不足,理论联系实际,讨论如何优化能源企业的成本管理,而不是一味地追求成本越低越好,并且提出合理的建议性对策,希望这些措施能帮助能源企业成本更好地利用,使其成为企业在市场中的竞争利器,为企业不断持续发展提供保障。
This paper made a brief discussion on the cost accounting and management of Shenzhen Energy Investment Co., Ltd. (现已改为Shenzhen Energy Group Co., Ltd.) to find out the deficiencies (in cost accounting and management), further discuss on how to optimize the cost management of energy enterprises rather than blindly pursue the lowest cost on the basis of theory and actuality, and proposed reasonable countermeasures for helping the energy enterprises to use cost in a better way so that it become an useful device/tool of the enterprise in market competition to ensure the continuous and sustainable development of enterprises.
关键词:成本核算;成本管理;问题及建议
Keywords: cost accounting; cost management; problems and suggestions
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With the continuous development of market economy and the constant innovation of science and technology, enterprise cost accounting and management for its own economic benefit and enterprise's survival and development have a vital role. In today's market economy is increasingly perfect, energy companies face more complicated competition environment, in order to gain a competitive advantage, should reduce the product cost. However our country energy enterprise development history is constantly reduced, energy and costs continue to increase; Many companies are on the stage of management method is not good, in this paper, extraction of shenzhen energy investment co., LTD., cost accounting and management, to find the deficiency of cost accounting and management, theory with practice, discuss how to optimize energy enterprise cost management, rather than blindly pursue cost ?
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