市场经济环境下企业成本管理问题的研究

随着全球经济一体化的发展,来自国内外日益激烈的竞争,使企业盈利空间越来越小,是否拥有一个有效的、科学的成本管理体系,对企业来说非常重要。本文首先对传统成本管理存在的弊端和局限性进行分析研究之后,简要阐述了现代企业成本管理的变化和发展,并就市场经济条件下我国企业如何实现成本管理观念的转变问题进行了探讨。

A Study on Enterprise'''' Cost Management under Market Economy

With the development of economy globalization and intense competition from both domestic and abroad, it's more and more difficult for enterprise to gain profits. So it's important to have an efficient and scientific cost management system. This paper firstly analyzes the disadvantages and limits of traditional cost management, then briefly discusses the changes and developments of modern enterprise, and finally discusses how to realize the conception transformation of cost management under the market economy in China.