基于作业成本法下企业成本控制分析与探讨

Analysis and Discussion of Enterprise- cost Control Based on Operation Costing

成本领先是企业在激烈市场竞争中立于不败之地的重要法宝之一。对企业自身和竞争对手的成本进行战略性分析,促使企业在作业成本法下实现成本控制理念的转变、成本控制模式的建设,可实现对产品的成本控制,争取企业经济效益最大化。

The cost leadership is very important in the fierce competition in the market. Strategic analysis is made on cost of itself and the competitor to make the concept of enterprise cost control change under operation costing and construct cost control mode to realize controlling the cost of the product and to maximize economic benefits for enterprises.