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随着我国市场经济体系的逐步确立和成功加入WTO,企业将由粗放型经营向集约性经营转化。为了在竞争中占据有利位置,企业需要通过价格调整等销售策略来扩大市场份额;为了抵消价格下降所形成的不利影响,企业需要降低成本,这就迫使企业将成本控制提上日程。成本与环境、成本与内部因素之间的相互关系,均决定了企业在各项管理活动中必须关注成本。本文将就我国企业成本控制中存在的问题进行相关的探讨并给出改革建议。
With the gradual establishment of China’s market economy system and its successful accession to the WTO, enterprises will transform from extensive operations to intensive operations. In order to occupy a favorable position in the competition, companies need to expand their market share through sales strategies such as price adjustment. In order to offset the adverse effects caused by price declines, enterprises need to reduce costs, forcing them to put cost control on the agenda. The relationship between cost and environment, cost and internal factors all determine that enterprises must pay attention to the costs in various management activities. This article will discuss the problems existing in the cost control of our country and give the suggestions for reform.