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成本控制是影响企业发展的重要内容,也是企业内部控制的主要因素。在我国社会主义市场经济体制逐步建立和完善的过程中,如何评价企业提供公共产品和公用服务的效率问题越来越引起人们的关注。加强成本控制对优化资金结构、提高资金利用效率具有重要的指导意义。本文以中小企业为例,探讨如何实施企业的多维动态成本控制战略,促进经济结构的优化升级和资金利用结构的合理化,更好的为企业的发展服务。
Cost control is an important part of the development of an enterprise and also a major factor in the internal control of an enterprise. In the course of gradually establishing and perfecting the socialist market economic system in our country, how to evaluate the efficiency of enterprises in providing public goods and public services has drawn more and more attention. Strengthening cost control has important guiding significance for optimizing the capital structure and improving the capital utilization efficiency. Taking SMEs as an example, this paper discusses how to implement the multi-dimensional dynamic cost control strategy of enterprises to promote the optimization and upgrading of economic structure and the rationalization of capital utilization structure, and serve the development of enterprises better.