astudyonthemanagementrenewideas(成本管理观念的更新)-外文翻译

astudyonthemanagementrenewideas(成本管理观念的更新)-外文翻译内容摘要：

t. In a market economy environment, economic benefit is always pursue the primary goal of enterprise management, enterprise cost management work also should establish cost benefit from traditional idea, realizes the save, save concept to modern benefit perceptions change. Especially in China39。 s market economic system gradually perfect today, enterprise management should be marketoriented to market with quality, through high, function as possible as perfect products and services, and strive to make the enterprise to get as much profit. And enterprise management of the basic requirements adapt, enterprise cost management also should be the overall economic benefit with enterprise connected directly to a new cognitive concept look at cost and the cost benefit idea control problem. All the cost management activities of enterprises shall be in cost benefit from concept to control, investment and output contrast analysis to see input (cost) the necessity, rationality, namely efforts to as few as much as possible, to create the cost of paying for enterprise use value, for more economic benefits. Here it is worth noting as little cost pay and reducing expenditures, reduce cost, there is a difference in concept. The cost of as little as possible, not simply give is to save or reduce costs, it is to use cost efficiency concept to guide new product design and old product improvement activities. In investigation and analysis to the demand of the market, on the basis of the recognized that if the original function products based on new a certain function, can make the product39。 s market share greatly raised, so, although new function to realize products will be increased cost, as long as this part of increased costs can improve enterprise product in the market petitiveness and finally for enterprise to bring greater economic benefits, the cost increase is costeffective notion. For example, the enterprise promoting rationalization proposal, although to increase a fee, but can make the enterprise access to greater ine。 Introducing new equipment to increase spending, but so can save equipment maintenance costs and improve equipment efficiency, enhancing enterprise prehensive benefits。 To reduce waste defective quantity and happen inspection fees and improve the quality of our products and the relevant expenses input, although can make enterprise39。 s recent cost increased, but the enterprise market petition ability and production efficiency will therefore and gradually improve。 In order to fully dem。