企业成本管理中存在的问题与对策

Existing Problems and Countermeasures on the Enterprise Cost Management

文章对成本管理中存在的问题进行了归纳,主要有:成本管理观念落后,管理主体的确立失误等。这充分说明我国企业现有的成本管理系统已不能满足企业市场竞争的需要,必须充分重视成本管理,树立系统的成本控制意识,强化成本控制等。

This paper summarized the existing problems in cost management, including：the cost management backward concepts, the establishment of mistakes in main management. This has fully demonstrated China＇ s enterprise existing cost management system that cannot satisfy the needs of the enterprise market competition any more. We must pay fully attention to the cost management, establishing a system of cost control awareness and strengthening the cost control, etc.