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传统的成本管理模式由于其内在的狭隘性与局限性而越来越无法适应新环境的剧变,因而以提升企业核心竟争力为日标的战略成本管理思想愈加得到现代制造业企业的重视。本文首先分析了制造业和成本管理相关理论,然后对制造业企业成本管理存在的问题进行了详细分析,最后总结了提升制造业企业成本管理水平的方法,以供广大读者参考。
Due to its inherent narrowness and limitations, the traditional cost management model can not adapt to the drastic changes in the new environment. Therefore, the strategic cost management thinking based on the promotion of the core competitiveness of enterprises becomes more and more emphasized by modern manufacturing enterprises. This paper first analyzes the related theory of manufacturing and cost management, and then analyzes the problems existing in the cost management of manufacturing enterprises in detail. Finally, it summarizes the methods to improve the cost management of manufacturing enterprises for the reference of readers.