推行工序标准成本管理 提升企业管理水平

Promotion of application of Process Standard Cost Management to raise enterprise management level

随着市场竞争的日益激烈和ERP(企业资源规划)系统等先进管理软件的应用,企业推行工序标准成本管理将有助于全面提升其管理水平,实施低成本战略,增强企业竞争力。本文介绍了标准成本管理的背景和内涵,并就如何构建、实施进行探讨。

Along with day by day more intensive market competition and application of advanced management software such as Enterprise Resource Plan （ERP）, it is necessary to promote application of Process Standard Cost Management to raise comprehensively the management level of enterprise, execute the low cost strategy and increase the competitive power of enterprise. The background, connotation, constitution and execution of Process Standard Cost Management are explained.