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成本管理是生产型企业赖以生存的经济命脉,是企业核心竞争的聚焦点,本文根据基层多年实践中成本管理存在的问题与同行进行探讨,提出成本管理的对策,以期提升成本管理水平,增加企业竞争的实力,为生产型企业成本管理提供参考。
Cost management is the economic lifeline of the production-oriented enterprises to survive and the focal point of the enterprise’s core competition. Based on the problems of cost management in the grassroots years of practice, this article discusses with the counterparts and puts forward the countermeasures of cost management in order to improve the cost management and increase The strength of competition in enterprises provides a reference for the cost management of production enterprises.