基于知识创新的中小制造企业成本管理改进研究

Based on the knowledge innovation of small and medium-sized manufacturing enterprises cost management improvement research

文章从成本管理的基本理论入手,基于知识创新对中小制造企业的成本管理进行改进研究,建立成本管理改进方案。现代企业必须要树立全面成本管理的理念,建立先进的成本管理体系,运用合适的成本预算、核算方法,在激烈的市场竞争中取得竞争优势。

This paper from the cost management of some basic theory starting and based on the knowledge innovation of small and medium-sized manufacturing enterprises cost management improvement research, establishment of cost management improvement program.Modern enterprises need to establish the concept of comprehensive cost management,the establishment of an advanced cost management system, the use of appropriate cost budgeting, accounting methods, in the fierce market competition to achieve competitive advantage.