浅谈市场经济条件下国有工业企业的成本管理方法

Cost Management in State－owned

随着市场经济体制的逐步完善，国有工业企业的成本管理领域随之拓宽，产 品设 计过程、物资采购过程中的诸多因素在很大程度上决定着产品成本的高低。本文就此提 出 成本管理应从产品设计开始，推行目标成本管理，抓好物资采购过程和生产制造过程的成 本管理，建立市场经济条件下的成本管理方法，在管理上实现单纯核算型向综合控制型转变 ，以适应市场经济的需要，降低成本，增强企业竞争力，提高经济效益。

With the gradual development and perfection of the market econ omy ,the field of cost management in the stated－owned industrial enterprises is w idened and production cost relies largely on the various elements in the cours e of products designing and material purchasing .The paper concludes that to rai se enterprises competition power and economic benefit, it's essential to manage at the beginning product design ,carry out target cost management ,pay special a ttention to the cost management in the course of producing and purchasing ,ada pt to the market economy and reduce production cost. 〔