在新经济环境下企业的成本管理

The Reinforcement of Cost Management in New Economic Conditions

成本管理在企业管理中具有十分重要的理论价值和现实意义。我国社会主义市场经济体制的建立 ,科技的迅猛发展 ,让我们面对新经济时代的到来。在经济环境下企业如何加强成本管理 ,是一个值得关注的课题。我们旨在通过对传统成本的不足和缺陷的探讨与分析 ,提出企业应加强成本管理的一些途径、办法 ,以适应新经济的发展。

Cost management has a very important theory and practical value in enterprise management. With the set of market-economy with Chinese Characteristics and the rapid development of science and technology, we must face new-economy era's coming. How an enterprise reinforces cost management in the new economic conditions has become a noticed project. This paper analyzes the deficits of traditional cost, then it shows some of the ways, which an enterprise should reinforce cost management to adapt to the developnent fo the neweconomy.