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成本管理应该与企业的长远发展战略相结合。企业首先应该分析自己的产品所处的市场生命周期和市场份额,然后确定其应采取的战略,而不能一味的降低成本,把大量的精力消耗在不必要的成本计算中。此外,企业也绝不能以降低企业成本为最终目标,而是要在充分考虑企业整体的发展战略的基础上完成成本管理。本文首先分析了我国企业成本控制的现状,其次,从要更新观念,细化管理,强化全员成本管理意识;成本核算与成本分析相结合;加强全面成本控制在企业中的应用;成本管理应该与企业的长远发展战略相结合等方面就如何加强我国企业成本控制提出了自己的建议和看法,具有一定的参考价值。
Cost management should be combined with the long-term development strategy of the enterprise. Enterprises should first analyze the market life cycle and market share of their products, and then determine the strategy they should adopt, not blindly reduce costs and spend a lot of energy in unnecessary cost calculation. In addition, enterprises must not reduce their costs as the ultimate goal, but should fully consider the overall development strategy of enterprises based on the completion of cost management. This article first analyzes the current situation of our country’s cost control, second, from the need to update the concept, detailed management, and strengthen the awareness of full cost management; cost accounting and cost analysis combined; strengthen the comprehensive cost control in the enterprise application; cost management should And the long-term development strategy of enterprises combined with other aspects of how to strengthen our business cost control put forward my own suggestions and views, with some reference value.