强化企业内部成本管理措施研究

Study on Enterprise Cost Management

成本管理一直是企业日常经营管理的一项中心工作,在企业生产经营实践中起着相当重要的作用。传统成本管理方法是一种基于单一会计信息的价值模型,以这种模型为核心的管理已经不能适应正在迈向21世纪的全球化经济的需要。为了提高我国企业成本管理水平,现代企业管理需要更加关注成本管理,成本管理也必须更加科学化和系统化。

Cost management has been a center of daily management works in the production and operation playing an important role. Traditional cost management approach is based on the value of a single model of accounting information which cannot adapt to the 21st century global economy needs. In order to improve the level of cost management in China, the modern enterprise management needs more attention to cost management, cost management must also be more scientific and systematic.