论企业成本管理方法的完善

现代企业生产经营是以提高经济效益为目标的,要提高经济效益必须加强企业的成本管理,因此,在建立现代企业制度中强调成本管理十分重要。目前,我国企业成本管理中存在一些问题,企业的成本管理方法需要完善,包括明确战略定位、根据市场需求设计产品及加强与产品相关各环节的成本控制等。只要企业存在,对企业成本管理方法的探求就不会停止,企业应根据自身情况选择适合自己的成本管理方法并不断地加以改进和创新。

The Improvement of Cost Management

It is an important goal for modern enterprises to increase cost effectiveness during production and operation.To achieve this goal,enterprises need strengthen the cost management.So it is extremely important for them to emphasize cost management in building modern enterprise system.At present,there are the limitations of cost management in our country.The method of the cost management need improving.This includ es explicit strategy location,product designing according to market requirement and strengthening the control of the cost at every link of the products etc.So long as enterprises exist,the study on cost management will not stop.Enterpris es should chose,improve and innovate the method of cost management which suit to their own condition.