关于企业成本管理的探讨

Discussion on Enterprise Cost Management

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。

Cost management is the premise of budget management and performance management.Enterprises need to correctly classify,measure and collect costs.Proper cost management system can help enterprises to improve operational efficiency and business performance.At the same time,the process improvement,breakthrough and optimization of enterprises are inseparable from cost management.In addition,managers need to make customers satisfied with the products and services,and effectively control the costs.Enterprise cost management is not simply to reduce costs,but through the use of cost analysis tools,effective manage and plan the resources,and then improve the overall operational efficiency,ensure the continuous improvement of the overall performance of the enterprise.This paper discusses the cost control through the formulation method of cost calculation system and the analysis technology of business process improvement.