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当今社会,随着经济改革的不断深入和世界贸易往来日趋频繁,对于国内企业来说,既是机遇,更是挑战。企业之间的竞争越来越激烈,寻求利润最大化是每家企业都追求的目标。在生产经营同时,提高节约意识,尽可能地降低生产经营成本,进行成本控制和管理,增强自身的竞争优势,越来越受到企业的重视。然而,与欧美发达国家企业相比,目前我国仍然有许多企业的成本管理制度相对落后,技术和销售方面也处于劣势。本文通过对企业当前成本控制的意义、问题情况进行分析,提出降低企业成本的有效措施,以期帮助企业提高利润水平,增强竞争优势。
In today’s society, with the continuous deepening of economic reform and the ever-increasing trade in the world trade, it is both an opportunity and a challenge for domestic enterprises. The competition between enterprises is more and more fierce. Seeking the profit maximization is the goal pursued by every enterprise. At the same time of production and operation, enterprises are paying more and more attention to raising awareness of saving, minimizing production and operation costs, controlling and managing costs, and enhancing their own competitive advantages. However, compared with the developed countries in Europe and the United States, at present, there are still many enterprises in our country’s cost management system is relatively backward, technology and sales are also at a disadvantage. This paper analyzes the significance of the current cost control of the enterprise and the situation of the problem, and puts forward effective measures to reduce the cost of the enterprise so as to help the enterprise improve the profit level and enhance the competitive advantage.