The mode study of cost management in China-the example of Hangang mode
Abstract
With the establishment and perfection of socialist marketing economy and modern enterprise system,deepening reform of cost management has become an increasingly prominent and urgent problem. "Survival of the fittest" is the basic code of competition,and the existence and development of enterprises depend on lower cost than that of their competitors.Therefore,the modern enterprise management must pay more attention to the cost, cost management method has to be more scientific.
Based on the current situation in the development of the socialist market economy and faced situation as a starting point for enterprises,analysing implementation of the managerial mode about cost management, seeks the development of the enterprise best channel. First expounded current major cost theory of management principle and specific application of practical significance. In Handan iron and steel group, emphatically analyzed as an example of the cost management mode, analyzes its reform adopted measures, and which generates results. Comprehensive look at cost mode reform under the benefits to business, yet more cannot ignore some potential problems. The concrete analysis of Handan iron and steel group, reform and successful cases in the analysis, intended to immediate for Chinese enterprises establish flaunt, seek reform measures, and make China's enterprises in the cost for our establishment.In order to get out of the circle,and make a contribute to a resource-conserving, environment-friendly society.
Key words: Cost Management;ABCM;Reform of Cost Management;SCM
Type of thesis: Applied Research