当前企业成本管理的几点思考.doc

当前企业成本管理的几点思考 摘 要 ABSTRACT In the world financial crisis spread to the special period of Chinese enterprises, domestic enterprises are facing fierce competition in the market, the plight of the industry, low profit margins, there are some state-owned enterprises operating negative, it is difficult turnaround situation. The formation of such a situation, in addition to objective reasons and level of leadership, financial constraints and other factors, the main reason is that business decisions within scientific, cost consciousness is not strong, the management is not in place, companies are still stuck in the cost of the traditional planned economic management being. Traditional cost management so that enterprises with high prevalence of material consumption, low efficiency, waste, inefficient phenomenon indicates that the enterprise cost management highlighted in the existence of poorly managed and outdated concepts, methods, rigid and other issues, so difficult to adapt to rapidly changing business market economy falter. Better cost management is to establish a scientific, standard internal management system, extensive change management is an important measure of the effective means to improve economic efficiency of enterprises.Therefore, the deepening of the reform cost management has become a prominent and urgent problems. Based on the current importance of enterprise cost management and described the current situation to find out the enterprise cost management problems, and then give the relevant measures to address these issues in order to help enterprises overcome the shortcomings of traditional cost management, change concept, through production and management to take a scientific and effective cost management, out of the woods, and healthy development and achieve better economic efficiency. Key words: cost management; issues related; countermeasures目 录 成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。成本管理一般包括成本预测、成本决策、成本计划、成本核算、成本控制、成本分析、