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随着国际环境的变化和我国市场经济的迅速发展,我国企业高成本低收益特征越来越凸出,这反映了企业成本管理控制存在着问题。如何减少企业成本、增加收益成为当前急需解决的问题。本文通过对已有文献的梳理,探讨如何加强成本管理,以期为企业降成本管理提供借鉴与参考。
With the changes in the international environment and the rapid development of China’s market economy, the characteristics of high-cost and low-income enterprises in our country are becoming more and more prominent. This shows that there are problems in the control of cost management. How to reduce the cost of enterprises and increase profits has become an urgent problem to be solved. In this paper, we review the existing literature to explore how to strengthen cost management, with a view to provide reference for enterprise cost reduction management.