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现代企业的竞争主要体现在成本竞争上,而实施成本精益管理是企业适应市场竞争的必然选择,也是企业内在管理的需要。当前企业成本管理面临成本参与意识不强、成本管理理念陈旧等问题,有必要通过构建成本精益管理核算体系、成本精益管理控制体系等方面来改进成本管理,提升企业成本精益管理水平。
The competition of modern enterprises is mainly reflected in the cost competition, and the implementation of cost-lean management is the inevitable choice for enterprises to adapt to market competition and the internal management of enterprises. At present, facing the problems of low cost participation consciousness and obsolete cost management concept, it is necessary to improve cost management and improve the lean management level of enterprise cost by constructing cost-lean management accounting system and cost-lean management control system.