我国制造业企业成本控制存在的问题及对策

摘要

Themanufacturingenterprisesarefacingincreasinglyfiercecompetitioninthemarketbothathomeandabroad.A reasonablecontrolofthecosthasbecomethekeytothesurvivalanddevelopmentofmanufacturingenterprises.Thetraditional costcontrolsystemofmanufacturingenterprisehasseveralproblemssuchasinadequatecontrolmechanisms,unclearfocuson costcontrol,lackoftarget,costcontrolonlyemphasizeonreducingthecostbutneglectefficiency,singlecostcontrolmethod, narrowcontrolrange.Sothispaperproposesthatseveralsolutionssuchastheconversionofcostcontrolawareness,aclearfocus oncostcontrol,theintroductionofadvancedmethodsofcostcontrol,establishcontinuouscostcontrolsystemandinnovativecost management.%　　制造业企业正面临着日趋激烈的国内外市场竞争，合理有效地进行企业成本控制，已成为关系企业生存和发展的关键。制造业企业传统成本控制体系存在成本控制主体错位，控制机制不完善；成本控制重点不清晰，缺乏针对性；成本控制只强调成本降低，忽视效率提高；企业成本控制方法单一，控制范围狭窄等缺陷。提出转换成本控制意识，明确成本控制重点，引入先进的成本控制方法、建立持续改进的成本控制制度、创新成本管理的解决措施。