摘要：經濟迅速發展，企業成為社會主義經濟生活中不可缺少的重要組成部分。但不容忽視的是很多企業管理水平不高，組織機構不健全，制度不嚴密，人員素質參差不齊，尤其是成本管理混亂，甚至沒有完整的成本核算資料，對經濟發展極為不利。因此，企業應執行采用全員成本管理，強化一線統計，并作好產品設計的成本控制。同時還要堅決壓縮行政開支，提高資金運行效率，估算機會成本，尋求滿意決策方案，從根本上降低產品成本，提升企業市場競爭能力。

關鍵詞：成本管理；存在問題；對策

Abstract:As the rapid development of economy, enterprises have become a socialist economy in an important and indispensable part of life. It competes in stimulative market, increase obtain employment opportunity, promoting technological innovation, accelerating the development of the national economy and maintaining social stability plays an important role in. But that can not be ignored is that many enterprises organization is not perfect, system is not strict, the uneven quality of personnel, management level is not high, especially cost management confusion, not even complete cost accounting data. On the economic development is very adverse. Therefore, should carry out the full cost management, strengthens statistics, and finishes the product design cost control. At the same time also strongly compressed administrative costs, improve operational efficiency of the fund, to estimate the opportunity cost, seek the satisfactory decision scheme, fundamentally reduces the product cost, enhance the market competition ability of the enterprise.

Key Words:Cost management;existing problems;Countermeasure

在市場經濟環境下，經濟效益始終是企業管理追求的首要目標，企業成本管理工作中也應該樹立成本效益觀念，實現由傳統的“節約、節省”觀念向現代效益觀念轉變。特別是在中國市場經濟體制逐步完善的今天，企業管理應以市場需求為導向，通過向市場提供質量盡可能高、功能盡可能完善的產品和服務，使企業獲取盡可能多的利潤。與企業管理的這一基本要求相適應，企業成本管理也就應與企業的整體經濟效益直接聯系起來，以一種新的認識觀——成本效益觀念看待成本及其控制問題。企業的一切成本管理活動應以成本效益觀念作為支配思想，從“投入”與“產出”的對比分析來看待“投入”成本的必要性、合理性，即努力以盡可能少的成本付出，創造盡可能多的使用價值，為企業獲取更多的經濟效益。