当前企业成本管理工作中问题与对策.doc

摘 要 随着改革的不断深化，对外交易的不断扩展,我国社会主义市场经济体制的不断完善，我国企业的自身素质和管理水平也取得了很大进步。但就成本管理层面考察,仍有一些企业产品成本居高不下,缺乏市场竞争力和盈利空间,制约着企业的发展壮大。所以,加强成本管理对企业来说是非常重要的。企业管理的核心是要寻求企业持之以恒的竞争优势。竞争优势是一切战略的核心,它归根结底来源于企业能够为客户创造的价值,这一价值要超过该企业创造它的成本。目前,成本管理作为企业管理中的一个重要组成部分,是每一个企业经营者都必须高度重视的问题。一个企业要想在竞争中求得发展和生存,必须重视成本管理,积极更新成本管理观念,探索成本控制的新方法、新途径,只有这样才能使成本管理在企业管理中发挥最佳作用。当前，企业成本管理的现状及其制度要求以及自身发展利益与现实的不相适应,同时企业成本管理自身也存在着诸多问题,本文着重于对企业成本管理中存在的问题进行分析进而提出解决办法。 关键词：成本管理；问题；对策 ABSTRACT With the continuous deepening of reform,?the expansion of?foreign trade,燙hinas comprehensive construction of爏ocialist market economic system,爄mplement and consolidate the modern enterprise system爄n the tide,爋ur country enterprise爋wn quality and mana重视的问题。gement level爃as made great爌rogress.燬tudy on the cost management level,爐here are still some enterprise product cost爄s high,爈ack of market competitiveness and profitability,爓hich restricts the development of enterprises.燬o,爄t is very important to爏trengthen the cost management爋f enterprises.燭he core of enterprise management is to seek爐he competitive advantage of enterprise爌ersevere.燙ompetitive advantage爄s the core of all strategy,爄n the final analysis爄t stem爐he enterprise to create value for customers,爐he爒alue of爌laying爉ore than the company爐o create its燾ost.燗t present,爐he cost management as an important爌art of enterprise management,爀very business operators爉ust爌ay great attention to the problem.An enterprise wants to爏eek爏urvival and development爄n the competition,爓e must attach importance to cost management,燼nd actively update cost management idea,爀xplore new methods of cost control and爐he爊ew way,爐he only way to make the燾ost爉anagement to play the best爎ole in the management of enterprises.The enterprise cost management爌resent situation and爏ystem爎equirements燼nd its own燿evelopment interests燿o not adapt to the reality,燼nd爐he enterprise燾ost management itself燼lso has many problems,爐he cost management problems燼nd爁ind爐he爏olution. Keyword