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企业是社会的经济细胞,为我国社会主义市场经济的发展注入了活力和能量,也为保证人们不断提高的生活水平提供了坚实的后盾。企业是追求经济利益的组织,其存在的目的就是获取利润。理论上的经济效益是企业收入减去企业成本,所以不断降低企业成本和不断提高经济效益是每个企业都想要追求的最佳状态,而能够帮助企业达到这一目的的就是先进的企业成本管理。本文拟通过对成本管理与经济效益的关系分析,来找到我国企业在成本管理中存在的问题,并详细论述如何通过成本管理来提高企业的经济效益。
Enterprises are the economic cells of society and infuse vitality and energy into the development of the socialist market economy in our country. They have also provided a solid backing for ensuring that people’s living standards are continuously improved. Enterprises are the pursuit of economic interests of the organization, its purpose is to obtain profits. Theoretically, the economic benefit is the income of the enterprise minus the cost of the enterprise. Therefore, continuously reducing the cost of the enterprise and continuously improving the economic benefit are the best states that every enterprise wants to pursue. The advanced enterprise cost that can help enterprises to achieve this goal management. This paper intends to find out the problems existing in the cost management of Chinese enterprises through the analysis of the relationship between cost management and economic benefits, and discusses in detail how to improve the economic benefits of enterprises through cost management.