浅析企业责任成本管理

Superficial Analysis on Management of Corporation’s Responsibility Cost

加强管理是企业生存与发展的永恒性主题,成本管理则是企业管理的关键。抓成本管理最有效的途径之一就是推行并加强责任成本管理。推行责任成本管理应注意压缩非生产性支出,降低内耗,完善用人制度,提高成本管理水平。

Strengthening the management of enterprise survival and development is the eternal theme. Cost management is the key to enterprise management. One of the most effective ways of cost management is to promote and strengthen cost management responsibility. This paper makes a brief discussion on corporate responsibility issues related to cost management in order to give the enterprises some help on responsibility of enterprises cost management.