Paper写作范文-高新技术企业的成本控制

www.lxws.net Paper写作范文-高新技术企业的成本控制这篇Paper写作讨论了高新技术企业的成本控制。如今，高新技术企业要树立良好的成本控制理念，并结合自身的企业特性，将成本控制重心进行转移，从注重企业生产成本控制，转变为注重产品的研究开发以及项目投资投前和投后管理，从而实现企业各种资源的合理配置和高效运用，使各项指标符合预期结果。In recent years, with the deepening of the reform and opening up in China, in the form of the national economy, proactive, creative, technical and representative of the proportion of high and new technology enterprise gradually improve, in order to promote China's economic development direction, industrial structure adjustment and the optimization of industrial structure is further made an indelible contribution. At present, the market economic environment at home and abroad is changing rapidly, and the country is gradually adjusting and guiding various economic policies and tax policies. The cost control of high-tech enterprises is also facing new challenges and management requirements, prompting enterprises to pay more attention to cost control than before. Based on the unique cost control characteristics of high-tech enterprises, this paper firstly analyzes some existing problems and causes in the cost control of high-tech enterprises, and finally puts forward some improvement measures and Suggestions.According to the measures for the administration of the recognition of hi-tech enterprises, the so-called high-tech enterprises can be summarized as, refers to the domestic registered in more than one year operation period, in the high-tech fields of the national key support, continue to carry out scientific research, product development and transformation of technical achievements, forming enterprise core independent ry enterprises, they have more flexible organizational structure, management system, production mode and technical means, which determines that they have great differences in cost control.Cost control is also an important link in the production, operation and management of high-tech enterprises. To strengthen enterprise cost control and reduce enterprise production, management and operation costs will play a significant role in improving enterprise operating efficiency. The managers of high-tech enterprises should correctly recognize the shortcomings of the current enterprise cost control, and actively adopt scientific and reasonable methods to improve the level of cost control, avoid risks, reduce production and management costs in enterprise operation, and improve various operational indicators.Cost control includes all aspects of production, sales, operation and maintenance of enterprises. Traditional productive enterprises mainly focus on manufacturing, with a wide variety of products and long production process. The largest proportion of its cost composition is generated in the production link, while other cost control links, such as preliminary market research, product design, product research and development, marketing, management, etc., take a relatively small proportion. For high-tech enterprises, the proportion of product production costs is relatively small, while the proportion of research and development costs is relatively high. In the measures for determination, it is required that the proportion of scientific and technological personnel engaged in r&d and related technological innovation activities in high-tech enterprises should not be less than 10% of the total number of employees in the same year, indicating that human resource cost is the focus of cost control. At the same time, in order to become a high-tech enterprise, an enterprise must have a large number of intangible assets, such as products, services with intellectual property rights or patents, patent rights, etc., which is also the reason why an enterprise needs to constantly conduct research and development investment and transformation. The investment of capital, manpower and time in the corresponding period is immeasurable. The increase of the proportion of human resource cost and intellectual property cost makes high-tech enterprises have strong research and development ability and maintain strong competitive advantage.The object of cost control refers to the whole process of cost occurrence, including: product design process, material procurement process, production and service provision process, product sales process, logistics and transportation process, customer after-sales service process, enterprise management process, logistics and security support process, etc. Cost control results should be able to control the object cost to meet the requirements of enterprise regulations and expectations.In order to meet the specified and expected cost requirements, high-tech enterprises must adopt effective measures and cost management methods suitable for their own characteristics, including activity-based costing method, cost engineering method and cost management technology. Such as value analysis VE, IE industrial engineering, ABC activity-based costing, ABM activity-based cost management, SC standard cost method,