企业成本管理存在的问题及对策

Discussion on Problems of Enterprise Cost Management and Countermeasures

我国企业成本管理过程中普遍存在成本管理理念落后、企业成本管理范畴狭隘、企业成本管理的方法落后等问题,针对这些问题,企业应充分重视成本管理的重要性,树立全员成本管理意识和成本全过程管理的理念,引进先进的企业成本核算和管理方法,运用现代成本管理的手段,强化会计监督职能,使成本管理有助于提高企业的经济效益,实现企业利润的最大化。

Enterprise cost management has some problems, such as outdated cost management concept, narrow enterprise cost management scope and outdated enterprise cost management method, therefore, the enterprise should fully pay attention to importance of cost management, establish cost management consciousness and full-period cost management concept, introduce advanced enterprise cost calculation and management method, apply modem cost management methods and strengthen accounting supervision functions, by which cost management will contribute to improvement of enterprise economic benefit and realize the maximum enterprise profit.