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1、我国企业成本管理中的问题分析及措施（ProblemsanalysisandmeasuresofenterprisecostmanagementinChina）Abstract:withthedevelopmentofeconomyandtheprogressofscienceandtechnology,ourtraditionalcostmanagementmodelisdifficulttoadapttotheincreasinglycompetitivemarketenvironment.Thispaperanalyzessomeproblemsexistinginco
2、stmanagementofenterpriseinourcountry,andfinallyputsforwardsomemeasurestostrengthencostmanagementinviewoftheseproblems.Keywords:costmanagement;problems;CountermeasuresUndertheconditionofmarketeconomy,withthedevelopmentoftheglobaleconomicintegration,themarketcompetitionisbecomingmoreandmoref
3、ierce,andtheprofitspaceofenterprisesisshrinkinggradually.Inthiscase,thelevelofenterprisecostdirectlydeterminesthesizeofanenterprise'sprofitabilityandthestrengthofitscompetitiveability.Therefore,strengtheningenterprisecostmanagementhasbecomeaninevitablechoiceforthesurvivalanddevelopmentofen
4、terprises.First,therealityanalysisofenterprisecostmanagementinourcountryAftermanyyearsofdevelopment,manyachievementshavebeenmadeinthecostmanagementofourcountry.Butfacingthenewenvironment,thecostmanagementofourcountryhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:(1)backwardconce
5、ptofcostmanagement;Theconceptofbackwardcostmanagementiswidespreadinourcountry,mainlyreflectedintheunderstandingofthescope,purposeandmeansofcostmanagement.Manyenterprisesstilllimitthescopeofcostmanagementtotheenterprise,evenincludingtheproductionprocess,andignorethemanagementofthecostbehavi
6、orofotherrelatedenterprisesandrelatedfields.Let'stakethesupplysideasanexample.Thepriceoftheproductsuppliedbythesupplierisoneofthemostimportantfactorsthataffectthecostoftheenterprise.Sincethepriceoftheproductsuppliedbythesupplieristhesumofitscostplusprofit,thesuppliertransfersitsowncosttoth
7、eenterpriseintheformofprice.Butsomeenterprisestothesupplysideexcessiveprices,asasourceofhighprofits,withouttakingintoaccounttheinterestsofeachother,resultinginthesupplysidetoconcealtheirtruecosts,disguisedpriceincreases.Thisincreasesthecostofprocurement,thereb
