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我国制造企业的成本管理只是隶属于财务会计的成本核算系统,方法和手段都还比较传统,远不能满足企业管理的需要,因此,在中国对原有的成本管理模式的变革势在必行。首先,本文企业成本进行了概念性的介绍,在此基础上,本文重点分析了我国制造企业成本管理存在的主要问题,最后,本文结合问题对我国制造企业如果改善成本管理进行了对策思考。
The cost management of manufacturing enterprises in China is only a cost accounting system affiliated to financial accounting. The methods and methods are still far from being able to meet the needs of enterprise management. Therefore, it is imperative to reform the existing cost management model in China. First of all, this paper introduces the concept of enterprise cost. On this basis, this paper analyzes the main problems of cost management in manufacturing enterprises in China. Finally, this paper discusses the countermeasures to improve the cost management of manufacturing enterprises in China.