时间竞争条件下企业成本核算与控制研究

时间竞争条件下企业成本核算与控制研究(12000字)
摘  要：八十年代开始，企业竞争逐渐由原本的质量竞争转移到时间竞争来，时间成了竞争的核心因素。随着时间成为竞争的核心要素，对企业时间缩短活动的经济性进行分析是企业盈利的基础和获得竞争优势的保障。许多企业虽然对时间竞争相关理念有所了解，但实际操作中仍然延续之前单纯降低成本的方法，没有对时间相关成本进行专门研究和管理。企业需要快速地响应顾客需求，从而获得比竞争对手更大的利润、市场份额、更低的成本和更好的产品质量。而成本的核算与控制，则不应仍然局限于原本降低成本的状态，应当将时间因素加入成本，考虑时间对于成本计量和分析方法的影响，才能实现企业成本控制的优化。
关键词：时间竞争；成本核算；成本控制

Research on Costs Accounting and Control under Time-based Competition Condition
Abstract：Starting in the 1980s, the enterprise competition gradually from the original quality competition transferred to time competition, time became the core factor of competition. Over time, the core elements become competition of enterprise time shorten activities of economy analysis is corporate earnings basis and gain competitive advantage safeguard. Many businesses compete for time though understanding related ideas, but in practice still continue simply cost reduction methods before, did not respond to specific research related to time management and cost. Enterprises need to quickly respond customer needs, thus achieved more than rivals greater profit, market share, lower cost and better product quality. And cost accounting and control, we should not still confined to originally lower the cost of state, shall join cost, time factor consideration time for cost measurement and analysis method can realize the effect of cost control, the optimization.
Key words：Time-based Competition; Costs Accounting;Costs Control