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当今市场竞争日益激烈,企业必须不断改进成本制度,适应现代市场生存规则,这样才能保证企业利益最大化。当前,由于种内部和外部原因,很多企业在内部成本管理方面存在着许多致命的疏漏,严重制约了企业内部的正常运营和进一步发展。本文旨在通过对现代企业制度与成本管理等概念的阐述,分析当今企业在成本管理中存在的缺陷以及影响成本管理的各项因素,最后,针对相关问题从提高员工素质、优化内部资源配置等方面提出解决策略。
In today’s increasingly competitive market, enterprises must constantly improve the cost system to adapt to the rules of modern market survival, so as to ensure the interests of enterprises to maximize. At present, due to internal and external reasons, many enterprises have many fatal omissions in internal cost management, seriously restricting the normal operation and further development within the enterprise. The purpose of this paper is to analyze the existing defects in the cost management and the factors that affect the cost management by elaborating the concepts of the modern enterprise system and the cost management. Finally, according to the related problems, from the aspects of improving the staff quality and optimizing the internal resource allocation Proposed solutions to the problem.