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随着国内国际经济形势的日益严峻,为进一步增强企业效益,推行全面成本管理势在必行。现代企业管理中的全面成本管理强调“全员、全面、全过程”的成本控制,打造“责任、核算、分析、考核”四个平台。本文就基层单位实际运用中经常受传统成本管理观念的影响,存在较多问题,提出解决问题的建议,从而完善企业成本管理体系,为今后成本管理奠定基础。
With the increasingly serious domestic and international economic situation, in order to further enhance the efficiency of enterprises, it is imperative to implement comprehensive cost management. The comprehensive cost management in modern enterprise management emphasizes the cost control of “full, comprehensive and whole process” and creates four platforms of “responsibility, accounting, analysis and evaluation”. In this paper, the practical application of establishments is often affected by the traditional concept of cost management, there are many problems, put forward proposals to solve the problem, so as to improve the enterprise cost management system and lay the foundation for future cost management.