摘要
伴随着我国经济体制改革浪潮的冲击,国有企业成本管理中普遍存在着成本意识淡化,成本管理弱化的现象,严重制约着国有企业效益的提高与企业的健康发展。文章从当前国有企业成本管理中存在的问题出发,结合实际情况,就企业如何主动加强成本管理,提高自身的活力与竞争力,提出一些个人观点。
With the development of economic style reforms in China,the management of Cost of state -owned businesses face with some problems such as ignoring of cost and weakening of management ,these problems exist widely and confined the increase of profits and drawback the development of businesses. Based on the problems existed in the cost of management of state - owned businesses at present ,combined with the facts ,the paper propose some persona Views on strengthening the management of cost and improving the dynamic and the competitive.
出处
《忻州师范学院学报》
2007年第5期66-67,共2页
Journal of Xinzhou Teachers University
关键词
国有企业
成本管理
问题
对策
state - owned business
management of cost
problem
strategy