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成本管理是企业管理中极其重要的一个环节,对企业发展起着举足轻重的作用。一个企业能否在竞争中拔得头筹并立于不败之地,内部成本控制机制是决定性因素之一。现代企业间的竞争,已经不单单是产品或服务的竞争,而是整个供应链的较量。本文对成本管理现状进行了评析,并对存在的问题提出了相应的完善措施。
Cost management is an extremely important part of business management and plays a decisive role in the development of an enterprise. Whether a business can stand out in the competition and remain invincible, the internal cost control mechanism is one of the decisive factors. The competition among modern enterprises has not only been the competition of products or services, but the contest of the whole supply chain. This article has carried on the appraisal to the present situation of the cost management, and put forward the corresponding improvement measures to the existing problems.