Cost Control in Manufacturing Enterprises
Wang Ya-feng
Abstract
Wang Ya-feng
Abstract
Under the circumstance of market economy,the level of cost management in enterprises plays an important role in development of enterprises.To gain competitive advantages,enterprises should establish the strategic thinking of cost management.There are many current major problems of cost management in enterprises needed to be resolved in our country.They are summarized in this paper,and some specific countermeasures are put forward.They include that extend the cost control range to the entire enterprise,expand the scope of cost management in enterprises,consummate the cost control in the production stages,control the costs in the sales stages,and make great efforts to achieve the goals from cost saving to cost avoidance.
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Under the circumstance of market economy,the level of cost management in enterprises plays an important role in development of enterprises.To gain competitive advantages,enterprises should establish the strategic thinking of cost management.There are many current major problems of cost management in enterprises needed to be resolved in our country.They are summarized in this paper,and some specific countermeasures are put forward.They include that extend the cost control range to the entire enterprise,expand the scope of cost management in enterprises,consummate the cost control in the production stages,control the costs in the sales stages,and make great efforts to achieve the goals from cost saving to cost avoidance.
Key concepts: Scope (computer science), Business, Control (management), Cost engineering, Cost centre, Cost accounting, Product cost management, Industrial organization