企业成本控制面临的挑战与改进途径  

On the Challenges of Cost Control in Enterprises and Ways of Improvement

作　　者：罗洪儿[1] 

机构地区：[1]江西机电职业技术学院电子与信息工程系,江西南昌330013

出　　处：《武汉职业技术学院学报》2007年第1期66-68,共3页Journal of Wuhan Polytechnic

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。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 modem 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.

关 键 词：成本控制 成本效益 成本控制途径 

分 类 号：F275.3[经济管理—企业管理]