摘要
当前,中国国有企业在成本管理方面存在着成本管理意识薄弱、成本管理欠缺系统性、内部控制机制不完善、成本管理方法陈旧、成本管理信息真实性不足、看重短期利益、机构设置繁琐、创新意识没有形成等问题。相应地,中国国有企业可以通过加快市场经济体制建设、构建严苛的成本管理责任制、培养先进的成本管理理念、提升员工及管理者的成本管理意识、利用先进的成本管理方法、健全成本管理体制、制定严密的工作流程、科学设置组织机构、加大科技创新力度等措施提升成本管理成效。
At present, there exist some problems in China＇s state-owned enterprises, such as poor awareness of cost management, no or little system for cost management, imperfect mechanism for internal control, old method of managing cost, inaccurate information for cost management, etc. Correspondingly, we can improve the cost management using the following measures： speeding up the building of market economic system, constructing strict management for cost, updating some advanced ideas for managing cost, improving staffs＇ and managers＇ awareness of cost management, using some advanced ways to manage cost, improving the system for management, formulating a rigorous working process, setting up scientific institutions, redoubling the efforts to create technology, etc.
出处
《遵义师范学院学报》
2016年第6期49-53,共5页
Journal of Zunyi Normal University
关键词
国有企业
成本管理
激励机制
短期行为
state-owned enterprises
cost management
incentive system
short-term behavior
作者简介
湛熠，女，贵州遵义人，贵州财经大学MBA中心2016春季班学员，现供职于银行。
