现代企业集团成本管理中的问题及对策研究

改革开放以来，我国通过各种形式组建了许多企业集团，这些企业集团成本问题突出，实行低成本战略成为当务之急。解决成本降低问题，需要建立一套科学的成本管理机制，还要建立企业集团的诚信体系，确立员工的主人翁地位，激发员工参与成本管理的忧患意识，使员工人人都参与到成本管理中来。

Problems and Countermeasures of Cost Management in Modern Enterprise Groups

Many enterprise groups have been established in China since China＇ s reform and opening - up. These enterprise groups have problems concerning cost and it is urgent to implement low cost strategy. A scientific system of cost management should be built up in order to solve the cost problem. Moreover, an integrity system should be developed to guarantee employees＇ mastership position and make them take part in the cost management activities.