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      后金融危機下企業成本管理問題研究--以開開實業為例.doc

      資料分類:財務管理 上傳會員:劉教授 更新時間:2014-02-27
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      摘要:2008年因次貸危機而引起的金融危機,這給了國內的經濟當頭一棒。其中紡織服裝企業因其密集的勞動力和依賴出口的程度高的特點受到在這次金融危機的嚴重影響。大量出口業務是我國經濟增長三大法寶之一,其中服裝紡織品是出口中所占比重相當大的。隨著金融危機的進一步擴散,出口的最佳增長期已經過去。紡織企業面對的壓力不僅僅是這次金融危機,還包括出臺的新勞動法、物料價格的增長以及國家貨幣政策的調整,這些因素讓我國紡織服裝企業危機四伏。

         針對上述紡織企業應面對的問題,結合金融危機的特點,以開開實業為實例,找出公司成本管理應面對的問題,對這些成本管理問題形成的原因進行全面剖析。文章中結合了當今的經濟形勢,選擇了戰略成本管理模式,以價值鏈管理為著眼點,跟蹤產品的開發設計階段開始到產品的營銷階段全過程。本文還著重關注的信息共享,完善企業內部資源共享效率,使企業在信息采集、采購管理、庫存管理上所耗用的資金能夠最小化。完善企業的成本管理模式,為后金融危機下以及金融危機過去之后的發展奠定堅定的基石。

      關鍵詞  后金融危機;成本管理;價值鏈 

       

      Abstract:The financial crisis caused by the subprime crisis in 2008, which gave the domestic economy on the head with a brick. Textile and garment enterprises to be seriously affected in the current financial crisis because of its intensive labor and high degree of export-dependent features. A large number of export business is one of the three magic weapons of China's economic growth, clothing textiles exports considerable proportion. With the further spread of the financial crisis, export growth period has passed. Textile enterprises in the face of pressure, not just the financial crisis, but also the introduction of the new labor law, the growth in the price of materials and the adjustment of the national monetary policy, these factors make China's textile and garment enterprises perilous.

         Problems faced by the textile industry, combined with the characteristics of the financial crisis, for instance  kai kai industrial, to identify the company's cost management problems faced by conduct a comprehensive analysis of the reasons for the formation of these cost management issues. The article combines today's economic situation, strategic cost management mode is selected, focus on value chain management, tracking the whole process of product development and design stage to the marketing stage. Also focus on the sharing of information, improve the internal efficiency of resource sharing, enterprise funds spent on information collection, purchasing management, inventory management can be minimized. Improve the cost management mode, to lay a firm foundation for the development after the financial crisis and the financial crisis in the past.

      Keywords  The Post-in Financial Crisis  Cost Management  Innovation

       

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      上傳會員 劉教授 對本文的描述:在不同時期,企業應當適應不同環境下的特點,對企業的戰略進行有效及時的調整。文章中,采用現代成本管理模式對開開實業的成本管理進行分析,找出企業在成本管理上存在的問題......
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