重型机械制造企业成本管理模式初探

General Discussion to Cost Management Mode of Heavy Machinery Enterprise

在市场经济迅猛发展的今天,中国经济环境发生了巨变,传统的成本管理思想已不能适应现代成本理念,特别是重型机械制造企业成本管理的内容已不仅仅是孤立地降低成本,而应立足于企业整体战略目标及企业外部环境,树立现代成本管理意识,从成本与效益的对比中寻找成本最小化,结合企业的实际情况,充分运用现代的先进成本管理方法以增强企业的竞争力。

Nowadays, market economy is quickly developing, chinese economic surrounding changes greatly, traditional cost management idea have not adapted modern cost concept, especially the content of cost management in heavy machinery enterprise not only decrease cost, but build up modern cost management consciousness based on whole enterprise stratagem and outer surroundings of enterprise, find the lowest cost on comparison between cost and efficiency, and fully apply modern advanced ma- nagement approach to enhance competition ability of enterprise in combination with factual situation of enterprise.