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随着社会主义市场经济体制的确立及不断完善,市场经济竞争日益激烈,加强企业成本管理提高企业的经济效益已经成为企业内部控制管理的重要内容。企业成本控制是指正企业正常的运营过程中,按照企业的实际情况制定成本控制目标,在企业生产过程中对经营过程中的一切费用进行控制、监督与管理,根据动态管理的方式及时采取调整措施,保证成本支出控制在目标偏差范围以内。企业成本控制管理水平直接关系到企业的经济效益,对于促进企业的正常发展
With the establishment and continuous improvement of the socialist market economic system and increasingly fierce market economy competition, strengthening the cost management of enterprises and increasing the economic benefits of enterprises have become an important part of the internal control and management of enterprises. Enterprise cost control refers to the normal business process, in accordance with the actual situation of enterprises to develop cost control objectives in the production process of the business process of all costs control, supervision and management, according to the dynamic management of timely adjustment measures , To ensure that cost control within the target deviation. Enterprise cost control and management level is directly related to the economic efficiency of enterprises, to promote the normal development of enterprises