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随着市场经济体制的逐步建立,严峻的市场竞争,迫使企业必须改变企业在计划经济体制下的那些传统的成本观念,使企业适应社会主义市场经济的要求。通过发挥市场机制的调节作用,加强成本管理,不断降低成本,使成本管理在市场竞争中发挥更大作用。一、企业加强成本管理的必要性(一)目前企业在成本管理上存在的现象1.市场观念不强,缺乏成本竞争意识。
With the gradual establishment of a market economy system and the severe market competition, enterprises are obliged to change their traditional cost concepts under the planned economy system so that they can adapt themselves to the requirements of the socialist market economy. By giving play to the regulatory role of the market mechanism, we should strengthen cost management and reduce costs so that cost management can play a greater role in market competition. First, the need for enterprises to strengthen cost management (A) the current phenomenon of cost management in the enterprise 1. Market concept is not strong, the lack of cost-awareness of competition.