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企业成本控制面临的挑战与改进途径
引用本文:罗洪儿.企业成本控制面临的挑战与改进途径[J].武汉职业技术学院学报,2007,6(1):66-68.
作者姓名:罗洪儿
作者单位:江西机电职业技术学院,电子与信息工程系,江西,南昌,330013
摘    要:近年来市场竞争的加剧、经济结构的调整和企业经营环境的变化,导致我国企业成本控制的不利因素在增多,影响了企业的整体竞争力。而树立现代企业成本管理意识、加强成本控制、树立成本的系统管理观念、树立基于多动因理论的成本管理理念和利用先进的技术手段加强财务成本管理工作,是企业增强市场竞争力、提高经济效益的重要途径。

关 键 词:成本控制  成本效益  成本控制途径
文章编号:1671-931X(2007)01-0066-03
修稿时间:2007-02-09

On the Challenges of Cost Control in Enterprises and Ways of Improvement
LUO Hon-ger.On the Challenges of Cost Control in Enterprises and Ways of Improvement[J].Journal of Wuhan Institute of Technology,2007,6(1):66-68.
Authors:LUO Hon-ger
Institution:Electronic and Information Engineering Department, Jiangxi Institute of Mechanic and Electronic Technology, Nanchang 330013, China
Abstract:This thesis studies the challenge of fierce market competition Chinese enterprises faced in recent years and the changes of the adjustment in economic structure and enterprise operation environment,and finds out that the un-favorite factors of cost controlling are increasing and it is more stressful for the Chinese enterprises to control its costs.It argues that it is vital for the enterprises to set up modern cost management concept,enforce the cost controlling,establish the idea of systematic management of cost,make use of advanced technology to enhance the financial management,to improve market competition strength to achieve more economic benefits.
Keywords:cost control  cost benefits  way of cost control  
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