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成本管理方法的国际比较研究

An International Comparative Research on Cost Management Methods

【作者】 黄贵艳

【导师】 林涛;

【作者基本信息】 厦门大学 , 会计学, 2008, 硕士

【摘要】 随着近年来人民币汇率的持续上升、物价的普遍上涨以及国际竞争的加剧,我国企业进入了微利时代,企业永恒的主题——成本管理受到广泛关注。由于我国企业无论是成本管理思想还是成本管理方法都处于相对落后水平,从而也面临着如何在微利时代生存的巨大挑战。为了提高成本管理水平和增强国际竞争力,我国企业有必要结合自身特点吸收发达国家成本管理的先进经验。本文选取了在成本管理领域处于世界领先水平并具有代表性的三个国家——美国、日本和德国以展开深入研究,在采用规范研究和比较研究的基础上,从不同角度比较了上述三个国家与我国的成本管理方法。第一章为绪论;第三章简略概述了各国成本管理发展历史;第四章从成本管理方法的指导思想、方法内容、方法的实施过程--成本控制和方法实施效果等各个方面对各国的成本管理展开比较研究,并总结了分别以作业成本管理为代表、以目标成本管理为代表和以弹性边际成本管理方法为代表的美国、日本、德国的成本管理特点,在此基础上结合我国现状提出我国企业成本管理存在的问题;第五章进一步从文化和经济角度对各国成本管理方法之间的差异进行原因分析;最后,第六章对成本管理方法的国际比较进行归纳总结,并结合我国现状提出我国成本管理改革的建议和对策。本文的主要观点和结论:通过国际比较总结出各国成本管理的特点,并基于此指出我国有必要引进和学习国外先进的管理思想和管理方法。结合我国的实际情况指出,在具备适当条件的情况下,我国很多企业可以尝试采用德国的弹性边际成本管理方法。最后,在分析我国成本管理和管理环境的特点的基础上,提出改革我国成本管理不足之处的有益建议,并指出我国应发展具有本国特色的成本管理体系。

【Abstract】 As the continuous rising of RMB exchange rate, inflation, as well as increased intensity of international competition, China has entered a meager profit time. The eternal theme of enterprise-cost management attracted extensive attention. With relatively low development level of cost management ideas and cost management methods, Chinese enterprises face great challenge of how to survive in the meager profit time. In order to raise the level of cost management and strengthen international competitiveness, it is necessary for Chinese enterprises to learn the advanced experience of developed countries. Three countries-the United States, Japan and Germany, who are world leaders and representatives in the area of cost management, are selected for further study. Applying the methods of normal research and comparative study, this article compares China’s cost management methods with the three countries from different angles. Chapter 1 is introduction. Chapter 2 is review of cost management methods. Chapter 3 briefly reviews the history of each countries’ cost management. Chapter 4 compares each countries’ cost management methods in various aspects, such as guiding ideology, the content of methods, implementation process-cost control and implementation effects, and concludes the characteristics of cost management of the United States, Japan and Germany, which are ABCM, TCM and GPK respectively. Considering the actual situation, it also points out the existing problems of cost management in Chinese enterprises. Chapter 5 analyzes the cultural and economic reasons for differences between the four countries’ cost management methods. Finally, Chapter 6 concludes and gives some proposals for china’s cost management reform.The main viewpoints and conclusions: Through international comparison, this article sums up the characteristics of each countries’ cost management. It also points out that it is necessary for China to introduce and learn advanced management ideas and management methods abroad. Considering the actual situation of China, the article indicates that with the appropriate conditions, the majority of China’s enterprises can try to adopt the flexible marginal cost management methods. Finally, analyzing the characteristics of China’s cost management and management environment, the article provides some useful suggestions about China’s cost management reform, and notes that China should develop the cost management system with Chinese characteristics.

【关键词】 成本管理方法比较成本控制
【Key words】 Cost ManagementComparative MethodsCost Control
  • 【网络出版投稿人】 厦门大学
  • 【网络出版年期】2009年 08期
  • 【分类号】F275.3
  • 【被引频次】3
  • 【下载频次】1421
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