伴随着资产重置的过程,一系列先进机器设备引进到企业,如何将企业生产经营成本严格控制在预算水平以下,便成为企业财务管理所要面临的重点问题。不难理解,随着资产性能的提高,企业无论在可见成本和不可见成本方面,都将面临较强的上升压力。在转变经济发展方式背景下加强企业成本管理,不仅能优化企业产品价格设计,还能推动企业经营战略调整。 With the process of asset replacement, a series of advanced machinery and equipment are introduced into the enterprise. How to strictly control the production and operation costs of the enterprise below the budget level has become a key issue facing the enterprise’s financial management. It is not hard to understand that with the improvement of asset performance, enterprises will face strong upward pressure in terms of visible cost and invisible cost. In the context of changing the mode of economic development, strengthening enterprise cost management can not only optimize the design of enterprise product prices, but also promote the adjustment of business strategies.