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随着经济全球化步伐的加快,制造行业企业竞争空前激烈,产品的同质化日趋严重,传统的成本管理模式已经越来越不适应现代制造业的发展。制造企业只有提供更多的、服务更周到的、成本更低的产品才能在市场上立于不败之地。我国是制造大国,面对全球经济一体化的变化,中国的制造业只有通过管理模式的创新,不断提高产品附加值,增强自主创新能力,建立品牌战略,加强成本控制,提高企业的劳动生产率,以求最少的投入获取最大的利润,才能在日趋激烈的竞争中立于不败之地。因此,在中国,对成本控制的改进更是迫在眉睫,企业管理者应改变传统的狭隘的成本管理观念,结合企业自身的实际情况,合理运用现代企业先进的成本管理方法,提高企业的劳动生产率,以增强企业的竞争力。因此,企业成本控制与管理模式急需改进。
With the accelerating pace of economic globalization, the competition among manufacturing enterprises is unprecedented and the homogenization of products is becoming more and more serious. The traditional cost management model has become increasingly unsuited to the development of modern manufacturing industry. Manufacturing companies only provide more, more attentive service, lower cost products in the market invincible. In the face of the changes in global economic integration, China’s manufacturing industry only through innovation in management mode, continuously increasing the added value of products, enhancing independent innovation capability, establishing brand strategy, strengthening cost control and raising labor productivity of enterprises, In order to minimize the input for maximum profit, in order to become invincible in the increasingly fierce competition. Therefore, in China, the improvement of cost control is imminent. Enterprise managers should change the traditional concept of narrow cost management, combine the actual conditions of the enterprises themselves, make rational use of advanced cost management methods of modern enterprises and improve their labor productivity, To enhance the competitiveness of enterprises. Therefore, the enterprise cost control and management mode urgently needs improvement.