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成本管理是现代企业管理的一个重要内容,企业成本水平的高低直接决定着一个企业盈利能力和竞争能力的强弱,所以强化企业成本管理就成为企业生存和发展的必然选择。在我国市场经济体制逐步完善的今天,制造型企业所面临的外部和内部环境发生了很大的变化,应比以往更加关注成本管理。本文从制造型企业这一角度,提出了制造型企业成本管理中存在的一些问题,并进行了相应的对策分析。
Cost management is an important part of modern enterprise management. The level of cost of an enterprise directly determines the strength of a company’s profitability and competitiveness. Therefore, strengthening cost management of an enterprise becomes an inevitable choice for the survival and development of an enterprise. As China’s market economy system is gradually improving, the external and internal environment faced by manufacturing enterprises has undergone great changes. More attention should be paid to cost management than before. From the perspective of manufacturing enterprises, this paper puts forward some problems existing in cost management of manufacturing enterprises and analyzes the corresponding countermeasures.