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随着社会经济的快速发展,对加工制造企业而言,成本管理的地位与作用日益凸显,逐渐成为企业竞争力的重要衡量标准。在新环境下,国内加工制造企业依然采用落后的成本管理模式,企业缺乏完善的管理体制、成本管理意识不足、信息落后、力度不足、奖励机制不健全等问题普遍存在。本文从制造企业成本控制的重要性出发,分析了成本管理存在的问题与应对策略,希望对我国加工制造企业发展有借鉴作用。
With the rapid development of society and economy, the status and role of cost management have become increasingly prominent for processing and manufacturing enterprises and have gradually become an important measure of the competitiveness of enterprises. Under the new environment, the domestic manufacturing and processing enterprises still adopt the backward cost management mode, the enterprises lack the perfect management system, the lack of awareness of cost management, the backward information, lack of strength and the unsound reward system. Based on the importance of manufacturing cost control, this paper analyzes the existing problems and countermeasures of cost management, hoping to provide reference for the development of manufacturing and processing enterprises in China.