现行企业成本管理的弊端及对策

The Problems and Countermeasures in Present Enterprise Budget Management

成本管理一直是企业日常经营管理的一项中心工作,在企业生产经营实践中起着相当重要的作用。而目前我国许多企业的成本管理还存在诸多缺陷,已很难再继续适应企业面临的激烈市场竞争,现代企业管理需要更加关注成本管理,成本管理也必须更加科学化和系统化。本文主要阐述了我国企业微观成本管理中存在的几个问题和提出的几点改进措施。

The budget management has been a central work in daily running management,and has played in important role in production. Uowever in this fields,there are many problems.This paper mainly dealf with existing problems in the budget management of our country and put forward several countermeasures.