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随着经济的快速发展,市场竞争日益激烈,企业之间的竞争已经不仅仅是营销获利之间的竞争,更重要的竞争擂台已经转移到了企业的内部管理上。而在企业的内部管理中,占据核心位置的便是财务管理,也就是说企业财务管理水平决定了企业的竞争力的强弱。因而在财务管理中占有极为重要或者说是决定性位置的成品成本的管控就决定了企业的发展命运。本文就目前企业的成品成本的管控状况进行了浅议,并提出其中存有的问题,提出解决的方案。
With the rapid economic development and increasingly fierce market competition, the competition among enterprises is not only the competition between the profits of marketing, but also the more important competitive challenge has been transferred to the internal management of enterprises. In the internal management of enterprises, accounting for the core position is the financial management, which means that the level of corporate financial management determines the strength of the competitiveness of enterprises. Therefore, the control of the finished product cost, which occupies the most important or decisive position in the financial management, determines the development destiny of the enterprise. This article on the current situation of the finished product cost management and control of the company made a brief discussion, and put forward some of the problems that exist, put forward solutions.