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成本控制管理工作涉及企业生产经营管理的方方面面,也是提高企业经营管理效益水平的关键。本文针对企业生产经营成本管理,首先简要介绍了企业成本管理的概念与内容,进而分析了当前部分企业成本控制管理中存在的问题,最后详细论述了改进加强企业成本控制管理的措施。
Cost control management involves all aspects of production and operation management, but also improve the efficiency of business management, the key. This article aims at the production and operation cost management of enterprises, first of all briefly introduces the concept and content of the enterprise cost management, and then analyzes the existing problems in some enterprises’ cost control and management. At last, it elaborates the measures to improve and control the cost control of enterprises.