成本管理中存在的问题研究

Research on problems of cost management

由于观念的束缚 ,我国企业成本管理中普遍存在忽视技术进步和管理创新、缺乏价值链分析、成本内部控制滞后等问题 ,它严重地影响了经济效益的提高 ,妨碍了企业发展。因此 ,应采取激励科技创新、树立成本效益观念、研究成本的系统管理。

Because of the absence of notion,There commonly exits some problems of cost management in Chinese enterprises,such as neglecting technical advantage,innovation of management,analysis of enterprise's benefits and prevents the development of enterprise.So it is necessary to take some actions on technical innovation,building the idea of cost benefits,analyse systematic cost,and strengthen internal control of enterprise to solve the problems of cost management sincerely.