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近几年来,随着我国市场经济的不断发展,我国国有企业的发展空间也得到了很大的提升,同时国企也面临着较大的市场竞争的压力,很多国企为了提升自身的综合竞争实力,逐渐加大了全面成本管理的重视程度,通过全面预算管理可以进一步降低国企的运营成本,提高国企的经济效益,然而国企在进行全面成本管理的过程中还存在着一些问题,不利于全面成本管理工作的顺利进行。本文从全面成本管理的基本理论出发,分析了国企全面成本管理实施中的问题,并提出了几点提高国企全面成本管理水平的对策,列举了全面成本管理成功案例分析,目的在于提高国企全面预算管理工作的效率,提高国企的综合竞争实力。
In recent years, with the continuous development of China’s market economy, the development space of state-owned enterprises in China has also been greatly improved. At the same time, state-owned enterprises are also facing greater pressure from market competition. Many state-owned enterprises in order to enhance their comprehensive competitive strength, Gradually increase the importance of comprehensive cost management. Through comprehensive budget management, the operating costs of state-owned enterprises can be further reduced and the economic benefits of state-owned enterprises can be increased. However, there are still some problems in the process of comprehensive cost management for state-owned enterprises, which is not conducive to overall cost management. The work goes smoothly. This article starts from the basic theory of comprehensive cost management, analyzes the problems in the implementation of the comprehensive cost management of state-owned enterprises, and puts forward some countermeasures to improve the overall cost management of state-owned enterprises. It lists the successful case studies of comprehensive cost management in order to increase the overall budget of state-owned enterprises. The efficiency of management work improves the comprehensive competitive strength of state-owned enterprises.