水利企业成本管理是企业管理的重要组成部分,是诸管理中最高水准的管理,其最终目的是最科学的实现对成本的有效控制,以求得水利企业经济的更大发展。 一、成本管理的基本要求 成本管理即企业为实现增收节支,降低消耗而采取的各种主观行为。在成本管理中,必须做到以下几点: 1.增强企业全员成本意识,划分成本责任。企业领导及全体员工都必须在思想上牢固树立市场观点、竞争观点、经济观点、生存观点、拼搏观点以及强烈的成本意识。同时,以制度做保证,明确划分成本责任,在企业的生产经营中实行目标管理,引进竞争机制,精减机构,压缩非生产人员,减少企业费用开支,为企业提供良好的发展环境。 2.成本管理必须做到价值形态管理与实物形态管理相统一。企业成本的发生从价值形态来看表现为一定量资金的耗费,而从实物形态来看则表现为人、财、物、各种资源的耗费,这一特点决定了企业 The cost management of water conservancy enterprises is an important part of the enterprise management and the highest level of management among the management. Its ultimate goal is to realize the most scientific control of the cost in order to achieve greater economic development of water conservancy enterprises. First, the basic requirements of cost management Cost management is the business to take to achieve revenue and reduce costs and take a variety of subjective behavior. In cost management, we must do the following: 1. To enhance the awareness of the full cost of the enterprise, division of cost responsibility. Business leaders and all employees must firmly establish the market point of view of ideas, competitive point of view, economic point of view, survival point of view, hard-working point of view and a strong sense of cost. At the same time, the system is guaranteed, a clear division of responsibility for costs, the implementation of the target management in the production and operation of enterprises, the introduction of competition mechanisms, streamlining institutions, compression of non-production personnel, reduce corporate expenses, providing a good development environment for enterprises. 2. Cost management must be the unity of value form management and physical form management. The occurrence of enterprise costs from the value of the form of performance for a certain amount of money spent, but from the physical form of performance for the human, financial, material, all kinds of resources, this feature determines the business