随着市场经济的完善,企业之间的竞争更加激烈、更加残酷。企业为了求生存、谋发展,确保在竞争中立于不败之地,必须强化现代成本管理,努力降低生产成本。一、建立完善成本管理程序。1.成本计划的事前编制。在财务成本利润计划的编制阶段要充分发挥各部门的专业优势,由财务部门会 With the improvement of market economy, the competition among enterprises is more intense and cruel. Enterprises in order to survive, seek development and ensure that they remain invincible in the competition, we must strengthen the modern cost management, and strive to reduce production costs. First, establish and improve cost management procedures. 1. Cost planning in advance preparation. In the preparation stage of the financial cost profit plan, we should give full play to the professional advantages of each department, and the financial department will