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在当今高度发达的市场经济,客观经济环境发生了很大的变化,信息技术的水平也得到了很大的提高,竞争变得越来越激烈。成本管理在企业生产经营过程中所占的地位越来越重要,为企业探寻出科学有效的成本管理模式,一方面是全球经济不断变化的市场需求,也是至关一个企业生存的成本管理优势。本文依据企业成本管理的相关理论和方法,首先对我国成本管理现状进行了分析,接着文章分别分析了我国企业成本管理的规范化和个性化这两大主要问题,最后本文对规范化和个性化两者之间的内在联系进行了探讨。
In today’s highly developed market economy, the objective economic environment has undergone great changes. The level of information technology has also been greatly improved, and competition has become more fierce. Cost management plays a more and more important role in the process of production and operation. It explores a scientifically effective cost management model for the enterprise. On the one hand, it is the ever-changing market demand of the global economy and the cost management advantage of a company. Based on the theories and methods of enterprise cost management, this paper firstly analyzes the current situation of cost management in our country, and then analyzes the two major problems of standardization and individualization of cost management in our country. Finally, The internal relations between the discussed.