论文部分内容阅读
成本管理在企业发展战略中一直处于极其重要的地位,企业成本管理是以企业全局为对象,根据企业总体发展战略而制定的,其管理的首要任务是将成本信息贯穿于战略管理的整个循环过程之中,通过对企业成本结构、成本行为的全面了解、控制与改善,寻求长久的竞争优势。特别是近几年,随着经济市场环境的逐步建立和终端利润的缩小,企业竞争越来越激烈,降低产品成本、进行科学的成本管理更是企业获取更多经济利益和市场竞争力的重要途径。然而,实际工作中,企业成本管理还是存在着如缺乏市场观念、成本管理方法落后等问题,对此我们应该进行科学分析以找出产生这些弊端的原因,并结合企业的自身特点和企业运行的社会经济、文化环境,强化成本控制意识,确立正确成本管理战略,建立成本管理保障措施,增强企业的竞争实力。
Cost management in the enterprise development strategy has been in an extremely important position, the enterprise cost management is based on the overall enterprise as the object, according to the overall development strategy of the enterprise and its management, the primary task is to cost information throughout the strategic management of the entire cycle Among them, seek a long-term competitive advantage through a comprehensive understanding of the cost structure and cost behavior of enterprises, control and improvement. Especially in recent years, with the gradual establishment of economic market environment and the reduction of terminal profits, the competition among enterprises is becoming fiercer and fiercer, the cost of products is reduced, and scientific cost management is more important for enterprises to obtain more economic benefits and market competitiveness way. However, in actual work, there still exist such problems as the lack of market concept and the backward cost management method in the enterprise cost management. Therefore, we should conduct scientific analysis to find out the causes of these shortcomings, and combine the characteristics of enterprises with the operation of enterprises Social, economic and cultural environment, strengthen awareness of cost control, establish a correct cost management strategy, establish cost management and safeguard measures to enhance the competitiveness of enterprises.