郑个军,制造业成本控制探讨.docVIP

我国制造业成本控制探讨 [摘 要]文章从我国成本控制对制造企业的市场优势作用为视角，阐述了我国制造企业的成本控制存在的问题，并对所产生的现状进行了系统分析；从提高制造企业成本控制意识，完善成本控制体系，改进成本控制手段、方法，健全制度、强化考核、落实责任，建立加强成本控制预警方面提出了成本控制的改进措施。 [关键词] 我国制造企业，成本，控制，探讨 [中图分类号] Discussion on Cost Control of Manufacturing Enterprise ZHENG Jun (Guangxi Economic Management Cadre College. Nanning 530007, China) Abstract: The article from cost control in manufacturing enterprises from the perspective of market advantage, elaborated the current situation of cost control in manufacturing enterprises, and the current situation undertook systems analysis. From improving the manufacturing enterp