从成本管控实践浅谈成本管控体系建设

Topic on Cost Control System Construction from the Practice of Cost Control

企业是以实现利润最大化的经济组织,在企业发展战略中,成本控制处于极其重要的地位,成本控制是企业管理的重要工作,也是推动改善企业经营管理能力的重要手段,所以做好企业成本的控制工作将对提高企业的竞争能力起着至关重要的作用。如何达到这一目标?笔者认为有效地控制好成本,必须要建立健全以发展为前提,以效益为目标,以全面成本管控为核心的现代成本管控体系,通过现代成本管理的理念、明确的目标、完善的组织、规范的流程、严格的制度的实施来保证目标的实现。

Enterprises are profit-maximizing economic organizations in the enterprise development strategies, cost control is an extremely important position, cost control is an important task of enterprise management, is an important means to improve and promote the business management skills, so do the cost of doing business the control work will enhance the competitiveness of enterprises play a vital role. How to achieve this goal？ I believe that the effective control of a good cost, we must establish a sound development as a precondition to benefit as the goal to fully cost control as the core of modern cost management and control system, through modern cost management philosophy, clear objectives, well organized, standardized the process, strict implementation of the system to ensure the realization of goals.