全球化背景下民营企业成本管理问题研究

A Research of the Cost Management of Private Enterprises in the Background of Globalization

民营经济在我国的国民经济建设中正发挥着越来越重要的作用,随着经济全球化时代的到来,民营企业必须尽快克服管理基础较差的弱点,尤其要强化成本管理,以适应全球化竞争的需要。一是要从企业竞争的层面上选择成本管理的战略模式,从收入与成本的组合中达到相对成本最低;二是要从具体的成本管理环节入手加强对各项成本的管控;三是在人才培养、企业文化建设、产品开发和技术改造等方面要统筹考虑,科学决策,处理好眼前利益和长远利益的辨证关系。

Private economy plays more and more important role in Chinese economic construction. With the globalization of economy, it is necessary for private enterprises to overcome the weak management and improve the cost management, to adapt to the global competition. Firstly, the enterprise should select the strategic mode of cost management, and get the lowest relative cost; secondly, control all the cost in every possible link; thirdly, in the aspects of cultivating personnel, constructing enterprise culture, developing new products and technical innovation, the enterprise should consider all these as a whole, make scientific decision, and tackle the short-term and long term interest in the proper way.