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成本管理是企业运行管理的重要组成本分,建立适应企业生产运营模式的成本预警管控体系,是企业降低产品成本、提高企业市场竞争力的重要手段。尽管我国企业已经加大了成本预算的工作力度,并在成本的管控方面取得了很大的成绩,但是在实际的执行过程中还存在诸多问题。本文将通过分析企业预算管理的特点,对进一步优化企业成本预警管控体系,强化成本管理责任提出改进措施,实现科学发展。
Cost management is an important component of enterprise operation management. Establishing a cost warning management and control system that adapts to the company’s production and operation model is an important means for companies to reduce product costs and improve their market competitiveness. Although Chinese enterprises have stepped up efforts in cost budgeting and achieved great results in cost control, there are still many problems in the actual implementation process. This article will analyze the characteristics of enterprise budget management, to further optimize the company’s cost warning management and control system, strengthen the cost management responsibilities and put forward improvement measures to achieve scientific development.