在当前,市场竞争日趋激烈的情况下,企业能否立足于市场,不断增加经济效益,决定于产品质量、产品成本和销售量,这是三个基本条件。在产品的市场价格和税率既定的条件下,成本是决定企业利润大小的关健因素,是增强企业活力的根本途径。因此,改变成本管理模式是当务之急,如何转变,我厂已从以下四个方面着手。一、由部门管理向全厂性管理转变。就是把目标成本指标落实到各个职能部门、各项管理工作,各个部分的工作都要服从全厂降低总成本的目标。承担全厂降低成本的任务,保证产品总成本的降低,提高经济效益。二、由报帐型向全职能的控制型转变。实行全职能的、控制型的成本管理。就是使企业产品成本形成过程中,全面处于控制状态。对产品成本进行预测、计划、控制、核算、分析、考核和降低措施等。三、由少数人管理向全员参 In the current situation of increasingly fierce market competition, whether companies can base themselves on the market and continuously increase economic efficiency depends on product quality, product cost, and sales volume, which are the three basic conditions. Under the premise of the market price and tax rate of the product, the cost is the key factor in determining the size of the company’s profit, and it is the fundamental way to enhance the vitality of the company. Therefore, changing the cost management model is a matter of urgency. How to change, our factory has started from the following four aspects. First, change from department management to whole plant management. It is to put the target cost indicators into various functional departments and various management tasks, and all parts of the work must be subject to the goal of reducing the total cost of the entire plant. To assume the task of reducing costs for the whole plant, ensure the reduction of the total cost of the product, and increase economic efficiency. Second, the change from reimbursement type to full-function control type. Implement full-function, control-based cost management. It is in the process of forming the product cost of an enterprise that it is fully under control. Predict, plan, control, calculate, analyze, assess and reduce the cost of the product. Third, management by a few to all members