中小企业实施精益成本控制问题探讨

目前，我国一些中小企业成本控制意识不强、管理方法陈旧、成本管理程序和机制存在缺陷，导致市场竞争力弱化，严重影响了企业生存。中小企业应树立现代企业管理理念，从实施精益成本控制入手，强化成本控制意识，加快对自身组织与业务流程、目标管理、风险控制体系、评价机制的重新构建，从而尽快提高中小企业成本管理素质和管理水平。提升企业竞争力。

Problems of Practicing Lean Cost Control in Small and Medium-sized Enterprises

Currently,some problems lead to weakness of market competition and influence survival of small and medium-sized enterprises seriously such as weak awareness of cost control,old management methods,and defective cost management procedure and mechanism.Hence,the small and medium-sized enterprises should establish the concept of modern enterprise management,increase cost management from lean cost control,quicken reconstruction on self-organization and business procedure,target management,risk control system,and...