关于企业成本控制的思考——基于国有企业与民营企业的分析

Thoughts on Enterprise Cost Control—Based on the Analysis of State-Owned Enterprises and Private Enterprises

摘要: 在我国经济发展新常态下，企业成长的速度也随之加快，同行业之间的竞争也逐渐白热化。市场竞争愈发激烈，企业成长的过程中会遇到重重困难，也存在许多机遇，但企业内部的管理就可能存在着许多问题导致企业的核心竞争力不足，正确高效地对企业的经济活动进行成本控制对实现企业的快速发展有深刻的意义。企业经营的目的是盈利，而产生更多的利润就要想方设法做到“开源节流”。开源就是收入持续增长，节流就是加强企业的成本控制。如今，我国大部分企业的成本控制近况堪忧，想要持续促成企业的发展壮大就必须从企业内部的管理环境入手，明确成本控制的重要性，完善企业的内部控制体系，实现企业降低成本、增加经济效益的目的。本文将基于国有企业及民营企业成本控制的现状，通过企业实例，对企业成本控制的必要性进行分析，提出可行的成本控制建议。

Abstract: Under the new normal of my country’s economic development, the speed of enterprise growth has also accelerated, and competition among the same industry has gradually intensified. Market com-petition is becoming fiercer. Enterprises will encounter quite a few difficulties and opportunities in the process of growth. Nevertheless, there may be quite a few cases in the internal management of the enterprise, which may lead to insufficient core competitiveness of the enterprise, and carry out the economic activities of the enterprise correctly and efficiently. Cost control has profound significance for reflecting the rapid development of enterprises. The purpose of business operation is to make a profit, and to generate more profits, it is necessary to find ways to achieve “increasing in-come and reducing expenditure.” To open source is to increase revenue continuously, and to cut expenditure is to strengthen the cost control of the enterprise. Currently, the cost control of most enterprises in our country is worrying. Provided that you want to continue to promote the development and growth of the enterprise, you must start with the internal management environment of the enterprise, clarify the importance of cost control, upgrade the internal control system of the enterprise, realize the cost reduction and increase of the enterprise. Based on the status quo of cost control in state-owned enterprises and private enterprises, this article analyzes the necessity of enterprise cost control through enterprise examples, and puts forward feasible cost control suggestions.