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成本是企业生存和发展永恒的主题。随着改革开放的深入、我国市场经济体制的深化改革,传统成本管理的弊端也逐渐显现出来,已不能满足现代企业管理的需要,成本问题日益受到各级领导的关注。大多数企业都在试图通过转变传统狭隘的成本观念,更新成本管理的观念与手段,不断寻求企业自身发展的成本管理新思路来提高管理水平。本文以A公司的成本管理现状为例,在分析梳理A公司的成本管理模式后,从中发现该公司在成本管理体系和控制体系中所存在的问题,针对A公司成本管理与控制方面存在的问题,提出了能够完善A公司成本管理手段和更新成本控制思路的对策和建议。
Cost is the eternal theme of business survival and development. With the deepening of reform and opening up, the deepening reform of the market economy system in our country and the drawbacks of the traditional cost management have gradually emerged. They can no longer meet the needs of modern enterprise management. The cost issue is increasingly paid attention by the leaders at all levels. Most enterprises are trying to improve the management level by changing the traditional concepts of narrow cost, renewing the concepts and methods of cost management and constantly seeking new ideas of cost management for their own development. Based on the present situation of cost management in Company A, this paper analyzes the cost management mode of Company A, and finds out the problems existing in the cost management system and control system of the Company. In view of the problems existing in the cost management and control of Company A, , Put forward the measures and suggestions that can improve A company’s cost management methods and update cost control ideas.