现代企业成本管理创新探析（Cost management innovation of modern enterprise）.doc

现代企业成本管理创新探析（Cost management innovation of modern enterprise） Cost management innovation of modern enterprise Modern enterprise cost management innovation 2008-12-20 15:15:55 Abstract: the analysis of existing problems in cost management, analyzes its causes, put forward to strengthen the intelligence, the role of human capital operation, pay attention to the cost idea, a new measure to strengthen cost management and cost accounting of the monetary base, to achieve lasting economic benefits to enterprises. Modern enterprise; cost management; management innovation In the face of Chinas accession to the WTO and the new situation of economic globalization, to further increase the openness of the domestic market, the environment is more serious, the modern enterprise to survive and develop in the fierce market competition, enterprises must follow the change of external environment and internal conditions, continuous innovation and cost management, to obtain long-term competition the advantage, realize the maximization of enterprise value. The following questions are discussed about the innovation of enterprise cost management. First, the current problems of enterprise cost management in our country With the gradual establishment of Chinas socialist market economic system, enterprises have become more and more conscious of the importance of cost management, many enterprises combined with the actual situation of the unit, has taken many effective cost management initiatives. For example, Handan Iron and steel, Baotou Steel and Qilu Petrochemical have made new explorations in this area, and achieved remarkable results. But there are still some enterprises in the cost management level is relatively backward, mainly reflected in the following aspects. 1. lack of understanding of cost management. At present, some enterprise cost management is still aimed at reducing costs, Emphasis is on control, reducing consumption and saving costs become the basic means to reduce costs. Bu