成本是企业生产经营好坏的集中反映,是考核企业经济效益的一个重要指标,企业要在激烈的市场竞争中求得生存和发展,就要加强成本管理,增强企业活力,提高经济效益。 一、提高职工的成本管理意识。要让职工真正认识到,只有产品质量高、成本低,才能在激烈的市场竞争中立于不败之地。加强成本管理,不仅是管理体制、管理方法上的一种改革和完善,更重要的是人们的思想观念、进取意识的转变。长期以来人们头脑中潜在的惰性意识及对成本管理知识的缺乏,使成本管理意识淡薄,成本居高不下。企业必须有针对性地对职工进行教育,以提高职工参与成本管理的积极性。 二、各方面齐抓共管。首先要从管理者做起,在抓生产、技术、质量管理的同时抓好成本管理,不能只管“产出”不管“投入”。其次是建立并推行成本管理与工程技术人员、职工的经济利益挂钩的机制和办法,促使大家共同关心成本,关心企业的经济效益。其三是建立 Cost is a concentrated reflection of the company’s production and operation. It is an important indicator for assessing the economic benefits of an enterprise. To achieve survival and development in the fierce market competition, companies must strengthen cost management, enhance enterprise vitality, and increase economic efficiency. First, improve staff cost management awareness. To enable employees to truly realize that only high product quality and low cost can be invincible in the fierce market competition. Strengthening cost management is not only a kind of reform and improvement in the management system and management methods, but also more important is the change of people’s ideology and ideas. The potential inertia awareness and lack of knowledge of cost management in people’s minds for a long time have weakened the sense of cost management and kept costs high. Enterprises must provide targeted education to employees to increase their enthusiasm for participation in cost management. Second, all parties must grasp together and manage. The first thing to do is to start with managers and focus on cost management while focusing on production, technology, and quality management, and not just “output” or “input”. The second is to establish and implement mechanisms and methods linking cost management with the economic benefits of engineering technicians and employees, so as to urge everyone to care about costs and care about the economic benefits of the company. The third is to establish