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在竞争激励的市场经济条件下,企业面临着产品价格下降、原材料价格上涨等诸多压力,通过加强成本管理来降低成本无疑成为企业发展中的迫切问题。本文从成本管理范围、成本核算的方法及手段、成本控制体系三个方面具体说明了企业成本管理存在的一些问题;针对所反映的问题,在改善成本管理观念、完善成本核算手段及方法、完善成本控制体系三个方面提出了一些对策。
Under the competitive market economy, enterprises are faced with many problems such as the drop of product prices and the rise of raw material prices. The cost reduction through strengthening cost management will undoubtedly become an urgent problem in the development of enterprises. This article from the cost management scope, cost accounting methods and means of cost control system, three aspects of the specific explanation of the existence of some problems in enterprise cost management; in view of the problems reflected in improving cost management concepts, improve cost accounting methods and methods, improve Cost control system put forward some countermeasures in three aspects.