Enterprise management personnel to learn what

First, the modern enterprise system management costs under the vision For a long time, China's enterprises is a price to plan as the basis, after accounting for the focus to full-cost method for the content of the accounts accounted for the cost-management mode. This model can be said to be the last highly centralized planned economic system the product of the socialist market economic system is incompatible. The main problems: First, profit and loss has nothing to do with business, cost-conscious enterprises have a weak, staggering losses and waste, and even many enterprises virtual surplus real losses and the other is cost management methods and means backward, not really a scientific management system cost, lack of social adjustment The market economic system in need of management methods and modern management tools; Third, the cost of the status quo is not conducive to the management of enterprises change their operational mechanism, not conducive to enterprises have become main players in market competition, is not conducive to business costs of macroeconomic regulation and control. This requires that the current cost management approach, methods and means for reform and the establishment of the new cost management. The cost of establishing a new management model, first of all, to clarify the socialist market economic system and a modern enterprise system features and specific requirements. Only a profound understanding of this can be very good grasp of the market economy and consciously out of the old concepts and adapt to new situations. Second, we should learn from Western countries application of the law of market economy, establishing a modern enterprise system's successful experience and draw on its social costs of large-scale production of modern management methods and experience, I used to. Third, to maintain a distinct Chinese characteristics, it is necessary to understand the socialist market economy and the similarities and differences between a capitalist market economy, starting from China's national conditions and create with Chinese characteristics, the cost of management. The author believes that the new cost management can be summarized as: the micro-management, it is necessary to establish enterprises as the mainstay to the market price as the basis, manufacturing costs for the law, to low-cost, high efficiency as the goal, a comprehensive cost management As the core of modern cost management system in the macro-management, it is necessary to establish a financial cost of regulations to guide, to rational use and allocation of resources as the goal, administrative, legal and economic means and use of indirect macro-control management system.