试述成本管理在企业管理中的地位和作用

在现代企业制度下,强化的成本管理对于提高经济效益,确保企业效益保值增值,加快国家经济建设速度都具有重要意义。传统成本管理主要作用是节约劳动耗费,增加生产,提高企业经济效益,增加盈利,降低产品价格。现代成本管理中作业成本管理将企业的资源从亏损的地方转到赢利的地方上来,以最大化提高企业资源的利用效率,增强企业的竞争力,战略成本管理有利于改善和加强企业经营管理,建立和完善现代成本管理体系;价值链成本管理能够实现整个价值链效益的优化,扩大了传统成本管理的控制范围,抓住了成本管理的关键即作业问题。

In the modern enterprise system,enhanced cost management is great significance to improve economic efficiency,to ensure that increasing the value of business efficiency,accelerate the pace of national economic construction.The major role of traditional cost management is to save labor cost,increase production and improve economic efficiency,increase profitability,reduce product prices.The modern cost management thranster resources of enterprises to profit from the loss place,to maximize the use of corporate resources,to improve efficiency and enhance the competitiveness of enterprises.The strategic cost management is conducive to improving and strengthening enterprise management,establishment and improvement of modern cost management system.The value chain cost management to achieve optimal efficiency across the value chain,expanding the scope of traditional control of cost management,cost management is the key to seize the job problem.