我国制造业企业成本控制存在的问题及对策

Problems and Countermeasures of Manufacturing Enterprises’Cost Control in China

制造业企业正面临着日趋激烈的国内外市场竞争,合理有效地进行企业成本控制,已成为关系企业生存和发展的关键。制造业企业传统成本控制体系存在成本控制主体错位,控制机制不完善;成本控制重点不清晰,缺乏针对性;成本控制只强调成本降低,忽视效率提高;企业成本控制方法单一,控制范围狭窄等缺陷。提出转换成本控制意识,明确成本控制重点,引入先进的成本控制方法、建立持续改进的成本控制制度、创新成本管理的解决措施。

The manufacturing enterprises are facing increasingly fierce competition in the market both at home and abroad.A reasonable control of the cost has become the key to the survival and development of manufacturing enterprises.The traditional cost control system of manufacturing enterprise has several problems such as inadequate control mechanisms,unclear focus on cost control,lack of target,cost control only emphasize on reducing the cost but neglect efficiency,single cost control method,narrow control range.So this paper proposes that several solutions such as the conversion of cost control awareness,a clear focus on cost control,the introduction of advanced methods of cost control,establish continuous cost control system and innovative cost management.