استفاده از تحولات در حسابداری هزینه در مدیریت هزینه استراتژیک
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|45048||2012||7 صفحه PDF||سفارش دهید||2910 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia - Social and Behavioral Sciences, Volume 41, 2012, Pages 528–534
For harmonizing production processes and providing an effective production process in industrial enterprises, the first measure to be taken is to use contemporary developments that are appropriate for the structure of the enterprise. In order for the industrial enterprises to be successful, the costing system in each production system should be determined and managed efficiently. Taking as basis the cost management system is to help maximize the profit of the enterprise. For achieving this aim, contemporary enterprises should get ready for the future by constantly renewing themselves as well as competing under today's circumstances. The fierce competition circumstances of today's world and the gradual shortening of the product life cycle compel the enterprises to simultaneously achieve their cost, time and quality objectives. The said situation requires the enterprises to launch to the market their products with a lower cost, higher quality and faster as compared to their competitors in order to meet the needs and demands of the customers, and this accomplishment can be realized by using modern costing systems in production. This study examines the use of contemporary developments in cost accounting in strategic cost management.