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成本,一直是会计上永恒的话题。成本的管控尤其在以营利为目的的企事业中显得极其重要。随着改革开放以来社会经济的飞速发展,企业的成本管控思路和观念也在不断的更新。各个企业为了获得很好的竞争优势和生存发展潜力,都在注重企业的成本管控。在工业企业中,成本的管控工作非常复杂和有难度。因为复杂和有难度,企业在日常的成本管控中难免或多或少的存在这样那样的问题和不足,进而影响了成本管控的效率和合理性。本文针对目前企业普遍存在的成本管控问题进行了简单的探讨。
Cost has always been an eternal topic in accounting. Cost control, especially in the profit-making enterprises for the purpose is extremely important. With the rapid development of economy and society since the reform and opening up, the ideas and concepts of cost control of enterprises are continuously updated. All enterprises in order to obtain a good competitive advantage and the potential for survival and development, are focusing on enterprise cost control. In industrial enterprises, cost control work is very complicated and difficult. Because of the complexity and difficulty, it is inevitable for the enterprises to have more or less such problems and deficiencies in the daily cost control, thus affecting the efficiency and rationality of cost control. In this paper, a simple discussion is made on the current cost control issues in enterprises.