民营企业成本优化管理中的管理会计运用探讨

The Use of Management Accounting in Optimizing Cost Control in Private Enterprises

成本是企业生存和发展的敏感话题。随着我国经济的发展,民营企业已经成为促进经济持续、快速、健康发展的重要力量。但是,我国民营企业的成本管理观念、管理方法以及管理模式难以适应竞争日趋激烈的市场环境。民营企业要提高其市场竞争力,必须借鉴西方先进的成本管理理念、方法,以管理会计良性运用为突破口,并对成本管理模式进行变革,从而进一步优化企业成本管理。

The cost is a topic which in some degree decides the private enterprise＇s survival and expanding. With the development of economy, the private enterprise became a rapid and healthy promotion of economy. But, the private enterprise＇s cost management idea, the management as well as the management pattern in our country are not adapting to the intense market circumstances. The private enterprise must benefit from the Western advanced cost management idea and approach to enhance its market competitive power by changing cost management pattern from the better use of management accounting so as to gain a further cost control optimization.