浅议现代企业制度下的成本管理

Preliminary Study on Cost Control in Modern Enterprise System

成本管理是企业管理的一个重要方面,企业为了能在激烈的市场竞争中站稳脚跟,必须进行成本管理的变革,变被动式为主动式,把成本管理贯穿于生产经营的整个过程。这样,使得成本管理的重点从孤立的降低成本转向成本与效益的最优组合,通过对成本管理的研究,有助于提高企业的竞争能力,有助于企业正确地计算产品成本,达到真正控制成本,更有助于企业战略目标的实现。知识经济条件下,高科技的应用和现代化的管理,推动了成本会计核算向信息化、统一化、国际化的方向发展。

Cost control is one of the significant aspects in the enterprise management. To occupy an advantageous position in the keenly competitive market, enterprises must carry on some reformations in cost control, which should be not only improved from the passive way to active, but put through the whole process of production business. As a result, the key of cost control will be directed from the simple way of lowing cost to the best integration between cost and efficiency. Thus, the study on cost control is of great help to strengthen the competitive ability for enterprises and to correctly calculate the cost of products- With the realization of cost control in its real sense, the strategies of enterprises can be easily achieved. In situation of knowledge - based economy, the application of high technology togeter with the modernized management is promoting the cost accounting moving towards informationization, unification and internationalization.