浅议当前企业成本管理中存在的问题及解决对策

Discussion on Existing Problems in Enterprise Cost Management and Countermeasures

从三个层次分别论述了企业成本管理的重要性、指出了当前企业成本管理中存在的问题以及改进和完善企业成本管理的对策。通过对当前企业中成本管理现状的概括,指出了企业成本管理的重要现实意义;详细分析了企业当前成本管理中存在的思维理念、人才、组织架构、管理模式等制约企业经济效益增长和管理水平发挥的五个方面的突出问题;提出了相应的改进和完善成本管理的措施。

The importance of cost management is discussed by three levels in this article.Issues lying in the current cost management are fully described.The way to improve and perfect the cost management is also explained.Important practical and significant influences to cost management could be found through making conclusions on current status of cost management.Besides,a detailed analysis of enterprise cost management is presented on thinking concept,human resources,organizational structure,and management mode,which restrict economic growth and management level of enterprises.Corresponding improving methods and better cost management models are also raised up in the following parts.