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随着经济社会发展水平的不断提高,特别是我国加入世界贸易组织后,国内现代企业制度的发展不仅带动了科学技术创新,缓解了较为严重的就业压力,更是成为拉动国内生产总值的重要支柱,为社会主义市场经济的良好发展贡献了力量。但由于企业本身的结构及营销方面的限制,跟某些大型国企或跨国企业相比而言,我国大部分的企业都面临难以形成最佳规模生产,产品成本居高不下的难题。因此,我国企业想要提高经营效益和总体竞争力,必须要转变企业现有成本管理模式。本文对当前国内企业成本管理的问题进行简要分析,并提出了一些适当性的科学建议,以推动我国企业成本管理方面的发展。
With the continuous improvement of economic and social development level, especially after China’s accession to the World Trade Organization, the development of the domestic modern enterprise system has not only led to scientific and technological innovation, alleviated the more serious employment pressure, but also became an important factor driving the growth of gross domestic product Pillars contributed to the sound development of the socialist market economy. However, due to the structure and marketing restrictions of enterprises themselves, most Chinese enterprises are faced with the difficulty of forming the best-scale production and the high cost of products as compared with some large state-owned enterprises or multinational enterprises. Therefore, Chinese enterprises want to improve operational efficiency and overall competitiveness, we must change the existing cost management model. This article briefly analyzes the current problems of cost management in domestic enterprises and puts forward some appropriate scientific suggestions to promote the development of cost management in our country.