摘要
中国经济的高速发展与中国企业参与国际竞争步伐的加快有效推动了中国企业的现代化发展进程,国有企业是中国经济体系中的重要构成部分,国企对于国民经济建设发挥了无可替代的作用。外部竞争环境的改变与内部运营模式的调整促使国有企业正在发生了巨大变化,我国通过国有企业深化改革逐渐完成了现代企业制度建设,国有企业逐渐由传统的管理模式进入到现代化管理体系,这也为国有企业充分参与国际竞争创造了良好条件。成本控制方法体系的建立有助于进一步控制国有企业在生产、经营、管理等等环节的有效成本支出,有效降低国企的不合理成本,进而提升企业的核心竞争力,在激烈的市场竞争中赢得一席之地。笔者围绕现代企业制度下的国有企业成本控制方法体系的构建展开分析与研究。
The rapid development of China's economy and the acceleration of Chinese enterprises' participation in international competition have effectively promoted the modernization of Chinese enterprises. State-owned enterprises (SOEs) are an important part of China's economic system. State-owned enterprises have played an irreplaceable role in national economic construction. The change of the external competitive environment and the adjustment of the internal operation mode make the state-owned enterprises change greatly. Through the deepening reform of the state-owned enterprises, our country has gradually completed the construction of the modern enterprise system. Cost control The establishment of the system is helpful to further control the effective cost expenditure of the state-owned enterprises in production, operation, management and other links, effectively reduce the unreasonable costs of the state-owned enterprises, and further promote the core competitiveness of the enterprises. Win a place in fierce market competition. The author analyzes and studies the construction of cost control method system of state-owned enterprises under modern enterprise system.
作者
朱海异
Zhu Haiyi(China Railway second College Engineering Group Co., Ltd. Cost Management Department 610031)
出处
《现代农业研究》
2019年第3期134-136,共3页
Modern Agriculture Research
关键词
现代企业制度
国有企业
成本控制方法
体系构建
modern enterprise system
state-owned enterprise
cost control method
system construction
