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本文通过对企业成本管理内容及影响成本的因素的分析,并针对这些影响因素,提出有效控制企业成本的途径。需要建立起科学合理的成本分析与控制系统,企业的管理者要全面、清晰地掌握影响企业业绩的核心环节、成本构架、盈利情况;消除不必要的价值流,降低各个价值流的资源消耗;提高系统的运行效率;实现电算化从核算型向管理型转变;提高全员成本意识和素质。从根本上改善企业成本状况,真正实现有效的成本控制。
Based on the analysis of the contents of cost management and the factors influencing cost, this paper proposes ways to effectively control the cost of the enterprise according to these factors. Need to establish a scientific and reasonable cost analysis and control system, managers of enterprises should comprehensively and clearly grasp the core links that affect the performance of enterprises, cost structure and profitability; eliminate unnecessary value flow and reduce the resource consumption of various value streams; Improve the operating efficiency of the system; to achieve computerized change from accounting type to management type; raise the awareness and quality of full cost. Fundamentally improve the cost of business conditions, the real effective cost control.