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成本管理是一个企业在经营管理中极为重要的环节,唯有创建完整、全面、高效的成本管理体系,企业才能够在激烈的市场竞争中获得领先竞争对手的比较竞争优势,才能够迎合市场需求,不断优化内部资源配置,增强自身的市场竞争力。精益生产方式下的成本管理是当前较为科学、先进的成本管理方法,能够使企业自身得到长足发展。本文简要论述了企业开展精益生产方式下的成本管理工作可能遇到的困难,并分析其原因,探讨解决方法,目的在于进一步完善企业成本管理体系,确保企业在市场经济的浪潮中屹立不倒。
Cost management is an extremely important part in the operation and management of an enterprise. Only by creating a complete, comprehensive and efficient cost management system can an enterprise obtain the comparative competitive advantages of its leading competitors in the fierce market competition to meet the market demand , Continue to optimize the internal resource allocation, enhance their market competitiveness. The cost management under the lean mode of production is a more scientific and advanced method of cost management at present, which enables the enterprise to make great progress by itself. This article briefly discusses the difficulties that enterprises may encounter in carrying out the cost management under the lean production mode, analyzes the reasons and discusses the solutions, aiming at further improving the enterprise cost management system and ensuring that enterprises stand firm in the wave of market economy.