随着改革的深化和经营机制的转轨 ,企业如何按照市场经济规律运作 ,努力降低生产成本 ,取得最佳效益 ,实现资产的保值和增值 ,成为了当前急待解决的重要问题。笔者就此谈点看法。一、成本管理的现状１ 重生产、轻经营 ,成本观念模糊。企业成本是指企业生产和销售产品所发生的一 With the deepening of the reform and the transformation of the operating mechanism, how enterprises operate in accordance with the laws of the market economy, strive to reduce production costs, obtain the best benefits, and preserve and increase the value of assets has become an important issue to be solved urgently. I talk about this view. First, the status of cost management 1 heavy production, light management, the concept of cost vague. Enterprise cost refers to the production and sale of products produced by the one