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随着我国市场经济体系的不断完善以及对外开放程度的不断提高,企业所处的经营环境正发生着巨大变化,面临的市场竞争也越来越激烈,作为影响企业竞争能力和经济效益的核心因素——成本,在当前形势下,必然会引起各方的密切关注。本文主要对现阶段企业在生产过程中的成本管理现状进行分析,并在此基础上对优化措施和解决方案进行深入的探讨。
With the continuous improvement of China’s market economy system and the continuous improvement of the degree of opening to the outside world, the operating environment in which enterprises operate is undergoing tremendous changes and the market competition is becoming increasingly fierce. As a core factor affecting the competitiveness and economic efficiency of enterprises - Costs, under the current circumstances, will inevitably arouse the close attention of all parties. This article mainly analyzes the present situation of the cost management in the production process of the enterprise at this stage, and on this basis, carries on the thorough discussion to the optimization measures and the solution.