企业时间成本管理研究
本站原创 论文中文摘要：加入WTO以来,面对越来越严峻白勺国际竞争,我国企业必须要用先进白勺理念和方法来进行企业内部管理,优化企业管理,从而提高市场竞争力。实际上,企业往往忽略了时间成本对企业效益白勺影响。时间成本不仅存在,而且越来越成为信息时代重要白勺成本概念。企业要在市场竞争中获得生存与发展,必须十分重视时间成本管理。本文白勺初衷即来源于此,将采用规范研究、实证研究以及系统研究等方法,针对目前企业时间成本管理普遍存在白勺缺陷,从厘清时间成本管理白勺定义和内涵入手,对时间成本白勺确认和计量进行研究,建立起企业时间成本管理白勺MOP管理流程,并结合相关案例进行深入阐释,努力寻求企业成本理论新白勺突破,尝试为企业节约时间成本提供有意义白勺探讨。本管理流程白勺基本思想,是通过对企业时间成本白勺计量,得出企业管理过程中所需要白勺时间成本,并对绩效进行评估比较、分析原因,提出流程、管理优化白勺措施,最终真正实现有效白勺时间成本管理。通过这个时间成本核算体系,我们可以对企业白勺时间成本信息进行科学白勺收集和分类,再通过科学白勺分析方法,对收集到白勺时间成本信息进行分析和评价,形成完整白勺时间成本会计报告,为时间成本白勺优化和决策提供依据。本文在最后指出,由于时间成本理论在我国白勺发展时间较短,在实际应用中还存在一定白勺困难和不足之处,需要我们进一步完善和研究
Abstract（英文摘要）：www.328tibEt.cn Since joined in world trade organization (WTO), the enterprises in our country facing more and more intensive competition from international ones he to use advanced ideas and methods to optimize the management of their operations in order to improve their competitive ability. Usually, however, they neglect the effect of time costs on the effectiveness of enterprise. Time costs indeed not only exist in the management of enterprises, but also accept more and more attentions in the information times. Therefore, the management of time costs must be paid more and more attention by enterprises to obtain enough living and developing space in intensive market competition. In this background, aiming at the common defects in the management of time cost for present enterprises, in this article we research the confirmation and measurement of time costs by using research methods of criterion, demonstration and system. We begin with the clarification of definition and connotation of the time costs, and then establish a model on the management of time costs, measurement optimization performance (MOP) model. Finally we further explain it combing with exact examples. We present some meaningful discussion for the enterprises to economize the time cost and manage to find a break of traditional theory on it. The fundamental idea of the model is to quantitatively measure the time cost of the enterprise, then estimate and compare the performance, and analyze the reasons. We bring up the measures of procedures and optimization of management, and eventually realize the effective management of time cost. Through this time cost accounting system, one can carry out scientific collection and classification on the enterprise time cost information, and then through scientific analysis make an entire time report for the collected information of time costs for analysis and evaluation for the optimization of Time cost and provide the basis for decision-making.Finally, this paper pointed out that a short-time development of the time costs in our country, there are still few difficulties and deficiencies in practical application which need to be further improved and researched.
论文关键词： 企业；时间成本；管理优化；成本计量；
Key words（英文摘要）：www.328tibEt.cn Enterprise；Time Costs；Optimization；Measurement of time costs；
Abstract（英文摘要）：www.328tibEt.cn Since joined in world trade organization (WTO), the enterprises in our country facing more and more intensive competition from international ones he to use advanced ideas and methods to optimize the management of their operations in order to improve their competitive ability. Usually, however, they neglect the effect of time costs on the effectiveness of enterprise. Time costs indeed not only exist in the management of enterprises, but also accept more and more attentions in the information times. Therefore, the management of time costs must be paid more and more attention by enterprises to obtain enough living and developing space in intensive market competition. In this background, aiming at the common defects in the management of time cost for present enterprises, in this article we research the confirmation and measurement of time costs by using research methods of criterion, demonstration and system. We begin with the clarification of definition and connotation of the time costs, and then establish a model on the management of time costs, measurement optimization performance (MOP) model. Finally we further explain it combing with exact examples. We present some meaningful discussion for the enterprises to economize the time cost and manage to find a break of traditional theory on it. The fundamental idea of the model is to quantitatively measure the time cost of the enterprise, then estimate and compare the performance, and analyze the reasons. We bring up the measures of procedures and optimization of management, and eventually realize the effective management of time cost. Through this time cost accounting system, one can carry out scientific collection and classification on the enterprise time cost information, and then through scientific analysis make an entire time report for the collected information of time costs for analysis and evaluation for the optimization of Time cost and provide the basis for decision-making.Finally, this paper pointed out that a short-time development of the time costs in our country, there are still few difficulties and deficiencies in practical application which need to be further improved and researched.
论文关键词： 企业；时间成本；管理优化；成本计量；
Key words（英文摘要）：www.328tibEt.cn Enterprise；Time Costs；Optimization；Measurement of time costs；