1. 研究目的与意义（文献综述）

（1）目的

随着我国加入世界贸易组织和市场经济体制改革的不断深入，中国的企业开始直接面对众多国际化的企业，各行各业面临口趋激烈的市场竞争。为了生存和发展，企业谋求经济效益以取得持续性的竞争优势，始终是现代企业管理必须考虑的首要问题。因此，加强财务管理，运用现代的先进成本管理方法是企业求生存、求发展的一个关键，其中强调现代成本管理观念不断提高成本管理水平尤为重要。

成本是综合反映企业工作质量与工作效率的重要指标，它是企业生产经营过程中发生的各种资产消耗。成本的高低，决定着企业效益的好坏。一个企业要获得相对其竞争对手的优势，就必须创造出比其竞争对手质量更好的产品或服务，提供竞争对手所不能提供的创新性的产品或服务，或者以更低的成本提供与其竞争者相同的产品或服务。根据迈克尔·波特的竞争战略理论，一个现代企业要想在市场上获得相对与其他企业的竞争优势，就必须在成本领先、差异化、集中化三个方面比别人做得更好。愈来愈多的研究表明，成本管理的水平对竞争优势的产生有强烈的影响。

2. 研究的基本内容与方案

2．研究的基本内容、目标、拟采用的技术方案及措施

（1）基本内容及目标

3. 研究计划与安排

3．进度安排

（1）2017年12月-2018年3月初，确定论文选题，拟定论文写作大纲，提交开题报告。

（2）2018年3月-2018年4月初，根据导师审定的开题报告，完成论文初稿。

4. 参考文献（12篇以上）

[1] tracey mangin;, the cost of management delay: the case for reforming mexicanfisheries sooner rather than later.2017

摘要： managementreform has the potential to rebuild fisheries and increase long-term harvestand profitability. but timing is critical: delaying reform implementationsignificantly reduces the potential socio-economic and biological benefits ofimproved management. this study models the costs of delaying reform in terms ofannual biomass, harvest, and profit for 28 mexican fisheries, parameterizedusing novel, fishery-specific data. three types of reforms are examined: 1)harvest policy, 2) elimination of illegal fishing, and 3) implementation ofrights-based fisheries management. the harvest policies examined in thisanalysis are status quo (no reform), f msy , and economically optimal fishingmortality. the results show that prompt management reforms lead to improvedannual aggregate biomass, harvest, and profit over time. however, delayingreform results in substantial costs. just a 5-year delay of the implementationof comprehensive reform leads to a 51 million usd loss to average annualprofits. without reform, stock status can continue to decline, and the recoveryof harvests and profits are further delayed. over a given time-horizon, delayedreforms can dramatically reduce the number of healthy stocks. the resultsdemonstrate that delayed reform can significantly diminish potential benefitsthat could be secured through improved management; this highlights theimportance of prompt timing considerations during policy reform.

[2] rina mariarosales; robert pomeroy; value chain analysis and small-scale fisheries management.2017