面对日益激烈的市场竞争,我国企业正在通过提高自身管理水平、降低企业综合成本来提高企业的市场竞争力。作为企业综合能力、市场竞争力提高的关键,企业生产成本的降低对于企业有着重要作用。文中就生产型企业生产成本管理得实施进行了简要得论述。 Faced with increasingly fierce market competition, Chinese enterprises are improving their market competitiveness by improving their management level and reducing their overall costs. As the enterprise comprehensive ability, the key to improving the market competitiveness, the reduction of production costs for enterprises has an important role. The paper briefly discusses the implementation of production cost management in production enterprises.