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经济的发展推动着企业的改革与创新,我国不断发展的市场经济推动着我国企业加强对内部管理的控制。企业进行内部管理的核心在于成本管理,其成本管理的重点在于加强对管理费用的控制,因此企业为了实现自身的改革与创新,必须提高对管理费用的控制能力。管理费用不是一个单一的费用科目,而是涉及企业生产经营的不同环节的费用的总称,其体系庞杂,内容广泛,难以管理,必须制定明确的管理方案与管理措施。本文从我国的具体国情出发,分析了企业管理费用的定义以及控制以及,根据我国企业管理费用的控制现状提出了加强控制的措施。
The economic development promotes the reform and innovation of enterprises. The continuous development of our country’s market economy promotes the control of our enterprises on the internal management. The core of enterprise’s internal management lies in the cost management. The focus of cost management is to strengthen the control over the management cost. Therefore, in order to realize its own reform and innovation, the enterprise must improve its control over the management cost. The management fee is not a single expense subject, but a general term referring to the costs involved in different aspects of the production and operation of an enterprise. The system is complex and comprehensive in content and difficult to manage. Therefore, a clear management plan and management measures must be formulated. Based on the specific national conditions in our country, this article analyzes the definition and control of the cost of enterprise management, and puts forward the measures to strengthen control according to the current situation of the control of enterprise management in our country.