摘要：经济迅速发展，企业成为社会主义经济生活中不可缺少的重要组成部分。但不容忽视的是很多企业管理水平不高，组织机构不健全，制度不严密，人员素质参差不齐，尤其是成本管理混乱，甚至没有完整的成本核算资料，对经济发展极为不利。因此，企业应执行采用全员成本管理，强化一线统计，并作好产品设计的成本控制。同时还要坚决压缩行政开支，提高资金运行效率，估算机会成本，寻求满意决策方案，从根本上降低产品成本，提升企业市场竞争能力。

关键词：成本管理；存在问题；对策

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

在市场经济环境下，经济效益始终是企业管理追求的首要目标，企业成本管理工作中也应该树立成本效益观念，实现由传统的“节约、节省”观念向现代效益观念转变。特别是在中国市场经济体制逐步完善的今天，企业管理应以市场需求为导向，通过向市场提供质量尽可能高、功能尽可能完善的产品和服务，使企业获取尽可能多的利润。与企业管理的这一基本要求相适应，企业成本管理也就应与企业的整体经济效益直接联系起来，以一种新的认识观——成本效益观念看待成本及其控制问题。企业的一切成本管理活动应以成本效益观念作为支配思想，从“投入”与“产出”的对比分析来看待“投入”成本的必要性、合理性，即努力以尽可能少的成本付出，创造尽可能多的使用价值，为企业获取更多的经济效益。