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企业之间的竞争,不仅是产品的功能、价格、质量和售后服务等的竞争,而且也是成本的竞争。然而,不少企业成本意识淡薄,成本管理弱化,成本信息失真、成本管理的现状令人堪忧。本文拟对当前应如何强化成本管理作一些探讨。1.完善市场机制。现阶段应进一步深化经济体制改革,大力加强法制建设,加大执法力度,完善市场机制。严厉打击假冒伪劣、走私等不法行为,整顿行业不正之风,铲除垄断及地方保护主义,保证企业之间的公平竞争,为企业营造一种良好的加强成本管理的氛围。2.完善成本管理法规。当前,国家应尽快制定与市场经济相适应的《成本法》,加强对企业成本管理行为的约束,使成本管理工作法制化。并做到有法必依,违法必究,对违反《成本法》的行为,该追究法律责任的要追究法制责任,决不姑息迁就。
The competition among enterprises is not only the competition of product function, price, quality and after-sales service, but also the cost of competition. However, a lot of business cost consciousness is weak, cost management weakening, cost information distortion, cost management status quo is worrying. This article intends to make some discussions on how to strengthen cost management at present. 1. Improve the market mechanism. At this stage, we should further deepen the reform of the economic structure, vigorously strengthen the legal system, intensify law enforcement and improve the market mechanism. Crack down on illegal acts such as counterfeiting, smuggling, rectify unhealthy practices in the industry, eradicate monopolies and local protectionism, ensure fair competition among enterprises, and create a good atmosphere for enterprises to enhance cost management. 2. Improve the cost management regulations. At present, the state should, as soon as possible, formulate a “cost law” that is compatible with the market economy, strengthen its restraint on the cost management practices of enterprises, and make the cost management work legalized. And to be law-based, law-abiding, violations of “cost law” of the act, the investigation of legal responsibility to pursue the legal responsibility, will not tolerate accommodation.