加强成本控制创建节约型企业

Strengthening Cost Control and Building Resources-saving Enterprises

从3个方面分析了加强和改进成本费用的内部控制,进一步寻找节约成本的途径,使企业摆脱成本费用压缩的困境。突出了预算控制的重要性,提出利用班组经济核算,从生产源头控制成本的新举措。

The internal control by strengthening and improving cost control from three aspects was analysed. With looking further for the way of cost saving, the enterprise could rid of crisis from squeezing spending. That will stress the importance of budget control. By utilizing team economic accounting, The new measures for controlling the cost from production source were put forward in this paper.