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论高科技企业的成本管理
引用本文:吴晓宏. 论高科技企业的成本管理[J]. 辽宁税务高等专科学校学报, 2006, 18(5): 66-68
作者姓名:吴晓宏
作者单位:大连市技术市场管理办公室,辽宁,大连,116012
摘    要:企业财务管理目标决定了企业以追求所有者权益最大化,企业的各个部门都应努力工作,为企业创造更多的财富。高科技企业的生产和经营各个环节都是面向市场的,财务工作也处处体现了市场对企业资金的筹集和运用的深远影响。特别是在我国市场经济体制逐步完善的今天,企业管理应以市场需求为导向,与这一基本要求相适应,企业成本管理也应与企业的整体经济效益直接联系起来。企业的一切成本管理活动应以成本效益观念作为支配思想,即努力以尽可能少的成本付出,创造尽可能多的使用价值,为企业获取更多的经济效益。

关 键 词:高科技企业  成本  成本控制  成本管理
文章编号:1008-2859(2006)05-0066-03
修稿时间:2006-08-03

Talks about the cost which the high-tech enterprise is managed
Wu Xiao-hong. Talks about the cost which the high-tech enterprise is managed[J]. Liaoning Taxation College Journal, 2006, 18(5): 66-68
Authors:Wu Xiao-hong
Abstract:Enterprise financial management objectives determine enterprise in order to pursue owner rights and interests maximize.Each department of enterprises should work hard,Which is enterprises that create more wealth.Production of high-tech enterprise and management each link market-oriented,the financial affairs have reflected the far-reaching influence of raising and application of enterprise's fund of the market everywhere too.Especially today,our country has complete market economic system progressively.Business administration should take market demand as the direction.In conformity with this basic demand,entreprise cost management should connected directly with global economic benefits of enterprise too.All cost management activity of enterprises should regard cost-effective idea as the thought of arranging,to make great efforts to pay for the cost that is short of as much as possible,and to create use value as many as possible,which is enterprises that obtain more economic benefits.
Keywords:High-tech enterprise  Cost  The cost is controlled  The cost is managed
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