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成本管理有助于大幅提高国有企业的经济效益,使产品价格更具市场竞争力且降低人力物力消耗。虽然我国国有企业成本管理的研究关系着其健康发展,但现阶段国有企业成本管理的缺陷还比较明显(如成本管理系统性不强、成本管理信息失真、成本管理内部控制体系存在缺陷等),为此本文将就国有企业成本管理的改善对策进行重点探讨。
Cost management helps to significantly increase the economic benefits of state-owned enterprises, make the prices of products more competitive in the market and reduce the manpower and material resources consumption. Although the research on cost management of state-owned enterprises in China is related to its healthy development, the defects of cost management of state-owned enterprises are still obvious at this stage (such as the low cost of system management, the distortion of cost management information and the defect of internal control system of cost management, etc.) Therefore, this article will focus on improving the cost management of state-owned enterprises.