论国企全面成本管理实施中的问题及解决对策

发布时间：2018-11-08 15:20

【摘要】：近几年来,随着我国市场经济的不断发展,我国国有企业的发展空间也得到了很大的提升,同时国企也面临着较大的市场竞争的压力,很多国企为了提升自身的综合竞争实力,逐渐加大了全面成本管理的重视程度,通过全面预算管理可以进一步降低国企的运营成本,提高国企的经济效益,然而国企在进行全面成本管理的过程中还存在着一些问题,不利于全面成本管理工作的顺利进行。本文从全面成本管理的基本理论出发,分析了国企全面成本管理实施中的问题,并提出了几点提高国企全面成本管理水平的对策,列举了全面成本管理成功案例分析,目的在于提高国企全面预算管理工作的效率,提高国企的综合竞争实力。
[Abstract]:In recent years, with the continuous development of China's market economy, the development space of state-owned enterprises in China has also been greatly enhanced. At the same time, state-owned enterprises are also facing greater pressure of market competition. In order to enhance their comprehensive competitive strength, many state-owned enterprises, Gradually increased the overall cost management, through the comprehensive budget management can further reduce the operating costs of state-owned enterprises, improve the economic benefits of state-owned enterprises. However, there are still some problems in the process of overall cost management in state-owned enterprises. It is not conducive to the smooth progress of overall cost management. Based on the basic theory of total cost management, this paper analyzes the problems in the implementation of total cost management of state-owned enterprises, and puts forward some countermeasures to improve the level of overall cost management of state-owned enterprises, and enumerates the successful cases of total cost management. The purpose is to improve the efficiency of the comprehensive budget management and the comprehensive competitive strength of the state-owned enterprises.
【作者单位】：宁杭高速公路公司人力资源部;
【分类号】：F276.1;F275.3

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