中小制造企业成本管理中存在的问题及对策

目前,我国中小型生产企业成本管理过程中普遍存在管理观念落后、方法不科学、信息失真、专业人员匮乏、生产技术水平不高、产品无形损失严重等问题,企业必须提高对成本管理的重视程度,引进先进的成本管理方法,进一步提高成本信息的真实、有效性,加强人才队伍建设,加大技术创新力度,努力减少无形损失。

At present, in the pr^ess of cost management , most of China＇ s small and medium enterprises have the serious is- sues such as obsolete administrative ideas, unscientific management methods, management information distortion, lack of pro- fessional management, low level of production technology, product intangible losses etc. Therefore, the companies must pay more attention to the cost management, study the advanced cost management methods, then improve the reality and effective- ness of cost information, strengthen qualified personnel and technological innovation to reduce the intangible losses.