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随着改革开放步伐的深入推进与经济的发展,我国国有企业发展的市场环境发生改变,市场变得更加复杂化,而经济全球化的发展,在为企业提供广阔的发展空间同时也加大了企业之间的竞争压力,国有企业的发展面临更加严峻的挑战。因此,在变化的市场环境中,国有企业如何进一步完善成本管理体系,提高成本管理的效益,进而增加企业的效益,对各个国有企业来说,是关注的焦点所在。本文在分析目前国有企业成本管理体系存在的不足的基础上,对国有企业做到降本增效提出一些建议,希望有利于推动国有企业的进一步发展。
With the deepening of the pace of reform and opening up and the economic development, the market environment for the development of state-owned enterprises in our country has changed and the market has become more complicated. The development of economic globalization has provided enterprises with broad space for development and increased The pressure of competition among enterprises poses a more serious challenge to the development of state-owned enterprises. Therefore, in a changing market environment, how to further improve the cost management system and increase the cost management benefits of the state-owned enterprises so as to increase the efficiency of the enterprises is the focus of attention for all state-owned enterprises. Based on the analysis of the shortcomings of the existing SOE cost management system, this paper puts forward some suggestions on how to reduce the cost and efficiency of state-owned enterprises and hopes to promote the further development of SOEs.