论我国上市企业现代成本管理系统研究摘要当前世界经济环境受外界各种因素的影响不断变化，为了适应这种环境变化需要各国进行经济调整与改革，新形势的出现，也对上市企业的生存环境是一个巨大的挑战。中国作为世界经济发展的核心部分一直致力于突破现有状态不断革新，为世界的经济发展提供多样性参考。对于企业而言，用低廉的成本取得高额收益是企业发展的根本目标，而掌握低廉的成本技术，企业无疑占据了市场优势，具有先声夺人的效果。相应的来说，企业要占据市场优势，就要根据当前的经济形势，建立新的企业价值观，从而指导企业的发展，就生产组织而言，建立一系列完整的现代成本管理系统对上市企业的发展有着深远的意义影响。成本管理对于企业的发展是至关重要的，通过有效的实施成本管理，有助于减少企业的经营的成本，然而在上市公司发展的过程中现代成本管理意识性差，所以导致上市公司经营成本高，严重的阻碍着上市公司的发展。针对于此对于本文进行了相关的研究，以期现在成本管理系统能够更好的应用在上市公司的成本控制中，提升上市公司的市场的竞争能力。关键词：上市公司；现代成本管理系统；应用StudyonmoderncostmanagementsystemoflistedenterprisesinChinaAbstractAtpresent,theworldeconomicenvironmentisconstantlychangingundertheinfluenceofvariousexternalfactors.Inordertoadapttosuchchanges,countriesneedtocarryouteconomicadjustmentandreform.Theemergenceofnewsituationsalsoposesahugechallengetothesurvivalenvironmentoflistedenterprises.Asacorepartoftheworld'seconomicdevelopment,Chinahasbeencommittedtobreakingthroughtheexistingstateofcontinuousinnovationandprovidingdiversifiedreferencesfortheworld'seconomicdevelopment.Forenterprises,thefundamentalgoalofenterprisedevelopmentistoobtainhighreturnswithlowcosts,andmasteringlowcosttechnologywillundoubtedlymakeenterprisesoccupythemarketadvantageandhavetheeffectoftakingthelead.Correspondingly,enterprisesshouldestablishnewcorporatevaluesaccordingtothecurrenteconomicsituation,soastoguidethedevelopmentofenterprises.Asfarasproductionorganizationsareconcerned,theestablishmentofaseriesofcompletemoderncostmanagementsystemshasafar-reachingimpactonthedevelopmentoflistedenterprises.Costmanagementisofvitalimportancetothedevelopmentofenterprises.Effectiveimplementationofcostmanagementcanhelpreducetheoperatingcostofenterprises.However,inthedevelopmentprocessoflistedcompanies,theawarenessofmoderncostmanagementispoor,whichleadstohighoperatingcostoflistedcompaniesandseriouslyhindersthedevelopmentoflistedcompanies.Inviewofthis,thispaperhascarriedoutrelevantresearch,hopingthatthecurrentcostmanagementsystemcanbebetterappliedinthecostcontroloflistedcompanies,improvethecompetitivenessoflistedcompaniesinthemarket.KEYWORDSListedcompany;Moderncostmanagementsystem;application目录1.引言.............................................................................................................................11.1研究背景..........................................................................................................11.2研究意义..........................................................................................................12.相关概念概述.............................................................................................................22.1上市公司..........................................................................................................22.2成本管理系统..................................................................................................22.3现代成本管理模式..........................
