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当前,企业成本管理中普遍存在着成本意识淡化,成本管理弱化,成本行为软化的“三化”现象,致使成本失控日益严重,成本水平居高不下,严重制约着企业效益的提高影响企业的发展。究其原因,主要是企业在“谁来管”、“管什么”、“怎么管”这三个基本问题上陷入了误区,造成管理上的认识偏差与行为偏差。一、“谁来管”的误区
At present, there is a common phenomenon of cost consciousness dilution, cost management weakening and cost behavior softening in the enterprise cost management. As a result, the cost becomes more and more serious and the cost level remains high, which seriously restricts the improvement of the enterprise’s efficiency and affects the enterprises development of. The reason is mainly that enterprises are caught in misunderstandings on three basic issues such as “Who controls ”, “What to manage ” and “How to manage ”, resulting in the management of awareness bias and behavior deviation. First, “Who will control ” misunderstanding