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成本控制是企业经济管理的重要环节,研究内部财务成本控制,建立成本控制系统对于促进我国企业提高经营管理水平,完善公司治理制度,建立现代企业制度等有重要的意义。企业财务成本控制系统的构建加强成本控制是实现少投入多产出,获得企业最佳经济效益的主要途径,因此必须建立绝对有利于企业发展的成本控制系统,从成本指标出发,建立由成本责任、成本执行、成本协调、成本信息、成本检查为一体的成本体系,为企业的成本控制工作提供最有效地对策。本文从现代企业的财务管理特点出发,着重就现代企业财务成本控制系统的构建方法、手段、创新观念等问题阐述了若干看法与建议,以抛砖引玉之姿,希望与各位业内同行共享。
Cost control is an important part of the economic management of an enterprise. It is of great significance to study the control of internal financial costs and to establish a cost control system to promote the improvement of the operation and management level of our country’s enterprises, improve the corporate governance system and establish a modern enterprise system. The establishment of enterprise financial cost control system to enhance cost control is to achieve less investment in more productive, access to the best economic efficiency of the main ways, it is necessary to establish an absolutely conducive to business development cost control system, starting from the cost index, the establishment of a cost responsibility , Cost implementation, cost coordination, cost information, cost inspection as one of the cost system for the enterprise cost control efforts to provide the most effective countermeasures. Based on the characteristics of the modern enterprise financial management, this paper focuses on the modern enterprise financial cost control system construction methods, methods, innovative ideas and other issues elaborated a number of opinions and suggestions to attract the people, hoping to share with colleagues in the industry.