供给侧改革背景下钢铁企业成本管理与控制探究

Research on Cost Management and Control of Iron and Steel Enterprises Under the Background of Supply-side Reform

在供给侧改革背景下,钢铁企业要实现既定的战略目标,必须突破传统思维的束缚进行管理层面上的创新,要从产品创造的源头环节去“设计”成本,执行目标成本的管理理念,将成本管理工作深入到技术领域,在保证绿色生产的前提下,改革成本管理的思路,提高成本管理的前瞻性。

Under the Background of Supply-side Reform,steel companies must get out of the traditional thinking to achieve the set strategic goals and innovate at the management level.Enterprises should“design”costs from the source of product creation,implement the management concept of target costs,and deepen cost management into the technical field.The thinking of cost management should be reformed under the premise of ensuring green production and realizing the foresight of cost management.