摘要
有效的成本控制是企业在激烈的市场竞争中取得成功的基本因素之一。但成本控制不仅仅是单纯的压缩成本,需要建立起科学合理的成本分析与控制系统,让企业的管理者清楚地掌握公司的成本构架、盈利情况,成为企业内部决策的关键支持,从根本上改善企业成本状况,从而真正实现有效的成本控制。
An effective cost control is a basic factor that the enterprise could succeed in the intense market competition. But the cost control is not merely the pure compression cost, which needs to establish scientific and reasonable cost analysis and control system, and help the enterprise the superintendent clearly grasp the cost skeleton of the company and the profit situation. It should bring a key support to the enterprise＇s interior decision-making, as well as fundamentally improve the enterprise cost condition, thus truly realize the effective cost control.
出处
《金华职业技术学院学报》
2009年第2期37-40,共4页
Journal of Jinhua Polytechnic
关键词
火电企业
成本结构
成本控制
Thermo-electric enterprise ,cost structure, cost control
