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传统成本管理模式已逐渐不适应经济全球化的需要,但还在运用此模式的企业却不在少数。改变落后的成本核算理念,制定科学的管理方法俨然已成为国内企业的要务,只有如此,企业才能不为时代所淘汰。本文基于我国制造企业成本管理与控制的现状,分析了在成本管理控制方面出现问题的原因并提出管控措施。
The traditional cost management model has gradually failed to meet the needs of economic globalization, but there are still a few enterprises using this model. To change the concept of backward cost accounting and formulate scientific management methods has become the most important task for domestic enterprises. Only in this way can enterprises not be eliminated by the times. Based on the status quo of cost management and control of manufacturing enterprises in China, this paper analyzes the reasons for the problems in the cost management control and puts forward the management and control measures.