摘要
企业面临日趋激烈的竞争,如何找到有效降低成本的办法和途径,以提高企业经济效益显得越来越重要。从成本的概念及经济实质引入,以提升成本竞争力为目标,通过分析企业合理成本费用的构成,结合实例说明。从科学发展观的角度出发,对降低成本的手段进行了积极探寻,从而达到完善成本核算内容、优化成本管理、降低成本的目的,以成本管理水平的提高创造企业持久的竞争优势,实现企业更好更快的发展。
The enterprise faces with the keen competition, how finds the means and the way of reducing the cost effectively, raising the business economic benefits appears more and more important. This article from the cost concept and the economic substance introduction, takes promoting the cost competitive power as a goal, through the analysis of enterprise reasonable cost expense's constitution, combines the example to explain. From scientific development concept's angle embarking, seeks positively the method of reducing the cost , thus achieves the goal of consummation cost accounting content, optimization cost management, reducing the cost, by enhancement the cost management level 's, creates enterprise lasting competitive advantage, realizes the better and quicker development of enterprise.
出处
《山西焦煤科技》
2008年第9期34-37,共4页
Shanxi Coking Coal Science & Technology
关键词
成本
管理
途径
现状
内部控制
经济效益
Cost
Management
Way
Current situation
Internal control
Economic benefits