| 成本管理存在的问题及对策 |
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| 引用本文： | 孙守礼.成本管理存在的问题及对策[J].辽宁科技学院学报,2010,12(3):47-48. |
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| 作者姓名： | 孙守礼 |
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| 作者单位： | 本钢板材股份有限公司财务处,辽宁,本溪,117000 |
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| 摘 要： | 目前,降低产品成本是企业提高产品竞争力的重要手段,传统的成本管理方法企业一直在实施,但往往成效不大。企业除了传统的成本管理手段外,必须结合现在的社会发展形势,将成本管理和提升企业竞争优势联系在一起。文章将就企业成本管理中存在的问题及对策等进行简单阐述。
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| 关 键 词： | 成本管理 过程控制 成本考核 |
Problems with Cost Management and Its Countermeasures |
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| SUN Shou-li.Problems with Cost Management and Its Countermeasures[J].Journal of Liaoning Institute of Science and Technology,2010,12(3):47-48. |
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| Authors: | SUN Shou-li |
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| Institution: | SUN Shou-li(Department of Finance,Sheet Co.Ltd.Benxi Steel,Benxi,Liaoning,117000,China) |
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| Abstract: | It is an important means for improving the competitive power of product to reduce the cost,but traditional management did not bring real efficiency.In addition to traditional managing medium,we should combine the cost management with improving the competitive superiority of enterprise.The paper expounds some problems with cost management and its countermeasures. |
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| Keywords: | Cost management Process controlling Cost examination |
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