适应市场经济需要提高成本管理水平

Adapting to Market Request and Heightening Cost Management Level

提高企业经济效益,关键在于加强成本管理。在市场经济条件下,特别是中国加入WTO后,原有的成本管理理念及方法已难以适应竞争的要求。企业应树立怎样的成本观念,运用什么样的成本管理方法来进行成本管理是具有现实意义的问题。主要从目前的一些问题出发,指出当前企业成本管理弱化的原因及其表现,并结合企业的实际情况,找出成本管理的途径及解决方案。

In order to enhance enterprise economy benefits,the key point is to strengthen cost management.Under the condition of market economy,especially after china＇s access to WTO,the former idea and methods for cost management are not suit to the demand of competition anymore.As a result that what kind of cost management method should an enterprise adopt as a competitive entity in market economy has been a problem with realistic significance.This article discusses the problems existed in cost management and points out the cause and embodiment of the weakness in cost management.It is aimed to find out the ways to solve the problems in cost management.