企业成本管理的新观念

New idea of management of enterprise cost

现代企业成本管理目标应是配合企业战略的选择,营造一种有利于成本持续降低的环境,促使企业取得成本优势,进而取得竞争优势;相应成本管理的范围应拓展到企业生产经营的整个过程,而且应突破企业的边界进行跨组织的成本管理;成本管理的主体不应局限于成本管理机构和人员,而是对成本的发生负有责任的人员。

The objectives of modern enterprise cost management are to cooperate with choices of enterprises' strategy,build an environment helping cost to reduce continuously,impel enterprises to make the advantage of the cost, then gain the competition advantage.The corresponding range of cost management should be expanded to the whole course of enterprises' production and management,which should break through the border of enterprises to make coat management of inter organization.It should not be confined to the organizations and personnel of management,but all concerned,responsible for the emergence of cost.