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成本管理是企业永恒的话题,其水平高低是判断一个企业是否优质高效的一个重要标准,特别是在金融危机和后金融危机的时代经济背景下,成本管理不但成为了现代企业所面临的诸多难题之一,而且也是关乎企业能否持续经营和获取市场竞争优势的重要问题。本文分析了现代企业成本管理的现状、存在问题及其原因,指出困扰企业成本管理水平的因素,最后提出了现代企业管理模式中加强和提高成本管理水平的建议和解决方案。
Cost management is an eternal topic of enterprises, and its level is an important criterion to judge whether a company is high quality and efficiency. Especially in the economic background of the times of financial crisis and post-financial crisis, cost management has not only become a problem faced by many modern enterprises One of them, but also an important issue concerning whether an enterprise can continue to operate and gain market competitive advantages. This paper analyzes the current situation, existing problems and their causes in modern enterprise cost management, points out the factors which plague enterprise cost management level, and finally puts forward some suggestions and solutions to strengthen and improve cost management in modern enterprise management mode.