企业成本管理中存在的问题及对策

成本管理是对构成产品成本各种因素及影响产品成本的各个经营环节实施管理,以达到降低成本,提高经济效益的目的。我国企业在长期的经营活动中,积累了很多的成本管理经验,但这些成本管理方面的经验基本上局限于传统成本管理的范畴,在新的市场经济条件下,已很难适应企业经济的发展,因此必须及时给予解决。文章就现在企业成本管理中存在的问题从四个方面进行分析,并提出解决方案。

The problems and countermeasures of the cost management in the business enterprise

The cost management is through the management of all factors that form the product and the influence factors of the business enterprise to realize declining the cost,increasing the economic perfrmance.The business enterprises of our country have gained a lot of experiences through long time of management.Yet these experiences are limited within the traditional cost management,these experience will not be fit for the new market economy,therefore we must solve the problems on time.This article analyses the problems which are existing in the cost management in the business enterprise from four aspects and bring up the solutions to these problems.