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成本控制是成本管理的重要组成部分。它是通过对成本进行严格的,科学的控制,来改善和调节生产经营过程中的各种生产关系,促进劳动生产率的不断提高,创造出预期的生产效益。在实践中,成本控制是直接参与生产、管理,与企业的经济效益有着直接关系,所以它是一种极为有效的管理手段。但是成本控制并不是孤立的,它受企业的经营思想和管理决策的制约,并与企业的其它专业管理相紧密联系。只有这样,成本控制才能达到预期的效
Cost control is an important part of cost management. It is through the cost of strict and scientific control, to improve and adjust the various production relations in the production and management process, and promote continuous improvement of labor productivity and create the expected production efficiency. In practice, cost control is directly involved in production, management, and the economic efficiency of enterprises has a direct relationship, so it is an extremely effective management tool. However, cost control is not isolated, it is subject to business management thinking and management decisions, and closely linked with other professional management of the enterprise. Only in this way, cost control can achieve the desired effect