制造企业的产品成本控制

Cost Control in Manufacturing Enterprises

市场经济条件下,企业成本管理水平的高低对企业的发展有着重要的影响。企业要获得竞争优势应树立成本管理战略的思想。当前我国企业成本管理中存在诸多问题亟待解决,文章对此进行了总结,并提出了具体的对策:要将成本控制范围扩大到整个企业;要扩大企业成本管理的范围;要完善产品生产阶段的成本控制;要做好产品销售阶段费用的控制,努力实现从成本节约到成本避免。

Under the circumstance of market economy,the level of cost management in enterprises plays an important role in development of enterprises.To gain competitive advantages,enterprises should establish the strategic thinking of cost management.There are many current major problems of cost management in enterprises needed to be resolved in our country.They are summarized in this paper,and some specific countermeasures are put forward.They include that extend the cost control range to the entire enterprise,expand the scope of cost management in enterprises,consummate the cost control in the production stages,control the costs in the sales stages,and make great efforts to achieve the goals from cost saving to cost avoidance.