当前企业成本管理工作中的问题与对策.docVIP

PAGE II 当前企业成本管理工作中的问题与对策 摘 要 随着经济的迅速发展以及科学技术水平的不断提高，我国的现代企业建设取得了较大程度上的进步，为我国国民经济的发展以及人民生活水平的提高做出了重要的贡献。成本管理是企业管理的最基本环节之一，好的管理能给企业带来很大的经济利益。企业成本管理的好坏与否，直接关系到企业的生存与未来的发展。随着市场经济的发展和竞争程度的不断加剧，要求现代企业加强成本管理，以最少的成本，取得一定的经济效益，使资源利用效率最高，经济效益最大，现代企业的成本管理要从过去单纯的事后反映发展到事前的预测、事中的控制和事后的分析；要从过去只计量、反映和控制产品制造成本发展到更重要的加强设计成本和市场成本的控制；要既注意制造成本控制，又注重期间费用管理。加强成本管理、提高资源利用效率是提升企业经济效益的关键。成本管理活动的顺利展开对企业的生存发展起着不可忽视的作用。因此，我们必须对成本管理重视起来。 本文从成本的涵义、作用、成本管理的涵义入手，在简要的介绍当前企业成本管理现状的基础上，分析了当前企业加强成本管理的必要性和重要性，并通过对当前企业成本管理的分析，指出了目前我国企业在成本管理工作中所处的问题及相应的解决措施。 关键词：成本管理；问题；对策 Abstract With the rapid development of economy and the gradual enhancement of science and technology level, the modern enterprise construction of our country have made great progress, and made the important contribution to the development of the national economy of our country and the improvement of peoples living standard. Cost management is an important part of enterprise construction, so they are the keys to improving the economic efficiency of enterprises, including strengthening the cost management and reducing the cost of waste. ?Cost management is good or not directly related to the development of enterprises. With the development of market economy and the level of competition continues to intensify, the requirement of modern enterprises to strengthen cost management, with minimal cost, to obtain certain economic benefits, making the cost efficient use of resources, economic biggest modern enterprise cost management from the past simply afterwards to reflect the development of predictive beforehand, control and analyze things in hindsight; measured only from the past, reflecting the development and control of manufacturing costs is more important to strengthen the design cost and market cost control; should not only pay attention to the manufacturing cost control expense management period, and pay attention. Cost management activity is a part of enterprise management activity, and its smoothly development plays a role that can