论企业创业期的产品成本隐患

Latent Problems of Product Cost in the Stage of Starting up

企业在创业期如何对产品成本加以规划 ,是目前我国企业成本管理中面临的一个重要问题。对企业在创业期产品成本管理中存在的隐患及其成因进行分析 ,有利于发挥差异化优势 ,树立战略成本管理观念和开拓动态成本信息交流渠道并为排除隐患提供对策。

The most important problem in the cost management is how to plan the product cost in the stage of opening of the enterprises.This article focuses on the latent problems occurred in the stage of opening of the enterprises basing on the theory of whole life-cycle cost.It also provides the measures to remove the latent problems from several points including the improvement of the advantages of difference,set up the idea of strategic cost management and development of cost information exchange channels..