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随着我国加入WTO,中国的企业开始直接面对众多国际企业,竞争日趋激烈。中国的企业要想在竞争中立于不败之地,必须深化改革,采取各种措施降低成本,以低成本进行生产经营。因此,现代企业管理必须更加关注成本,然而,传统的成本管理由于存在各种缺陷,难以满足现代企业管理的要求,必须加以改革和完善。只有对传统成本管理作出客观公正的评价,并吸收国外先进的成本管理方法,才是我国企业成本管理改革的方向。
With China’s accession to the WTO, Chinese enterprises have started to face a large number of international enterprises directly, and their competition has become increasingly fierce. If Chinese enterprises want to be invincible in their competition, they must deepen reforms and take various measures to reduce costs and carry out production and operation at low costs. Therefore, the modern enterprise management must pay more attention to the cost. However, the traditional cost management has to be reformed and perfected due to various defects and difficulties in meeting the requirements of modern enterprise management. Only objective and fair evaluation of the traditional cost management, and absorbing advanced foreign cost management methods, it is the direction of China’s cost management reform.