企业成本控制浅析

Analysis on the Cost Control of Enterprise

简述了现代意义上的成本控制范围与包含的内容,以及成本控制的标准与程序,提出要保障成本控制的实施效率,就要建立相应的实施体系,包括成本控制的组织网络体系,成本控制的指标体系,成本的考核体系,成本控制的方法体系。

This paper expounds the scope, contents, standards and procedures of the cost control in the modern meanings, and points out that in order to guarantee the practicing efficiency of the cost control, must establish corresponding practicing system, including the organization network system, target system, feed back system and method system for the cost control.