YGMY有限责任公司成本管理中存在的问题与对策研究

本科论文关键词：成本管理；成本控制：核心竞争力AbstractThe increasingly fierce market competition has brought great challenges to thedevelopment of all walks of life.In order to get a place in the fierce market competition,enterprises must have a perfect cost management system.The development of China's marketeconomy is later than that of many western capitalist countries,resulting in the relativelybackward cost management of many enterprises.In order to achieve the ultimate goal ofenterprise development and maximize the economic benefits,we must further refine andoptimize its cost management.Scientific cost management mode can enable enterprises toeffectively control and manage the cost in the operation process,reduce the expenditure in theoperation process,increase the economic income of enterprises,improve the economicbenefits of enterprises,enhance the competitiveness of enterprises,and provide guarantee forthe stable development of enterprises.The cost of enterprise management is not only to pursue the cost minimization,optimization or simple cost reduction of individual economic indicators,but also to payattention to the quality and reputation of enterprise products.Therefore,it is necessary tostrengthen the cost management of related enterprises and solve the problems in costmanagement timely and accurately.This paper first expounds the meaning of costmanagement and its importance to the enterprise.After a period of investigation and interview,it deeply understands the daily cost management activities of YGMY company,summarizesthe problems existing in cost management of YGMY company,and puts forward practicalcost management improvement measures for YGMY company in combination with thecharacteristics of cost management in the new economic environment.Key words:Cost management;Enterprise status;countermeasures