摘要
目前我国企业成本管理问题突出,主要表现在管理观念、管理制度和管理方法三个方面。由此而导致我国经济的快速发展以高投入、高耗费为代价。为切实加强企业成本管理,应更新管理观念、健全管理制度、采取科学的管理方法和开展技术创新活动。
At present there exist big problems in enterprise cost management in China,which are mainly manifested in the aspects of the idea,system and method of management.The result is that the economy in our country develops rapidly at the cost of high input and high expense.To strengthen enterprise cost management,it is advisable to renew management idea,perfect management system,adopt scientific management method and carry out technical innovation.
关键词
企业成本管理
管理观念
管理制度
管理方法
技术创新
enterprise cost management
management idea
management system
management method
technical innovation