市场经济条件下的成本控制刍议  

Discussion on Cost Control under Market Economic Conditions

作　　者：吴从曙[1] 

机构地区：[1]华中科技大学,湖北武汉430084

出　　处：《矿业研究与开发》2001年第3期50-52,共3页Mining Research and Development

摘　　要：在市场经济条件 ,成本控制是工业企业生产经营工作的重点。文章指出 ,为了实现成本控制目标 ,应建立适应生产经营特点的成本管理体系 ;对成本指标进行分解 ,并落实到人 ;同时 ,搞好成本核算和分析 ,以保证成本控制目标的实现 ;此外 ,企业应实施技术创新 。Under market economic conditions, cost control has become a major concern of a business operation. According to the author, in order to achieve control target, a cost control system catering for the specific business should be established, cost indices should be broken up and targeted to individual posts. In the meantime, cost accounting and a analysis are necessary for realization at the cost control target. Technical innovation should be carried out to expand the margin for cutting down cost.

关 键 词：成本管理 生产经营 技术创新 市场经济 成本挖掘 财务管理 

分 类 号：F275.3[经济管理—企业管理]