关于中小民营企业成本控制问题的探讨

关于中小民营企业成本控制问题的探讨
关于中小民营企业成本控制问题的探讨

摘　要：成本管理是企业日常经营管理的一项中心工作，在企业生产经营实践中起着相当重要的作用。随着经济的发展，成本管理在民营企业生产经营管理中的地位和作用越来越重要，有时甚至成为其生存和发展的关键所在。但是由于种种原因，民营企业在其发展过程中，普遍存在着成本管理主体不清、管理意识淡薄、观念落后、管理方法陈旧、缺乏有效的成本约束激励机制、人力资源的管理成本浪费严重等问题。完善现有的成本管理系统，提高民营企业的成本管理水平势在必行。
关键词：民营企业；成本控制；面临问题；解决途径

The Cost management Problem Discussion of China’s small and medium-sized private enterprises

Abstract：Cost management is the daily management of a central work in the practice of enterprise production and the management plays an important role. With the development of economics, the position and the effect of cost management in the production and management of private enterprises, and it sometimes even becomes private enterprises’ key to survival and development. However, due to various reasons, in the development process, the private enterprises face the probloms, such as the pr unclear sutuation of the main cost management, less management consciousness, the old management concept, the outmoded managing method, the lack of effective incentive mechanism to cost constraints, human resource management issues such as wasted cost. It is imperative to ameliorate the existing cost management system to improve cost management of private enterprises.
Key words：Private enterprises；cost management；facing problom；solutions
 

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