当前企业成本管理工作中面临着许多挑战,笔者在此结合所在的军工企业选择五个问题与大家共同交流,希望能对企业的成本工程建设有所启发。一、成本与企业改制关系大吗?当军工企业用尽一切办法和手段开展成本工程建设,结果发现成本控制效果并不明显。问题出在哪里呢?在于企业还没有建立与成本工程相匹配的体制和机制,这是长期以来企业效率不高、成本控制不力的根本所在。 At present, there are many challenges facing the enterprise cost management. The author hereby selects five issues where the military industrial enterprises are involved to share with each other and hopes to inspire the cost engineering construction of the enterprise. First, the cost and corporate restructuring big relationship? When military enterprises exhausted all means and means to carry out cost engineering, the results found that the cost control effect is not obvious. Where is the problem? Is that enterprises have not established a cost-matching system and mechanism, which is a long time business efficiency is not high, the ineffective cost control lies.