企业集团成本管理

建立企业集团成本管理体系,有助于真正落实母子公司体制,正确处理好促进企业发展与加强成本管理的关系,企业集团内部在成本管理方面的责、权、利关系;有助于企业集团宏观经济决策的实施以及成本管理调控职能的实现。关注企业成本与经营战略、经营决策、经营目标的关系;有助于提高集团内生产要素的营运效果,实现生产耗费与价值补偿的统一,促进生产要素合理流动,实现资源的优化配置。

On Cost Management of Enterprise Group

Building cost management systems of the enterprise group,contributes to the real implementation of parent-subsidiary structure,to correctly handle the relations of developing and strengthening cost management and the relations of responsibilities,rights and interest in the enterprise group;to implement macroeconomic policy,and realize regulatory functions of cost management.Concerneing about the relations of cost and business strategy,business decisions,business goals,will help to improve the operation effect of production factors,match production cost with value compensation,to promote the rational flow of production actors,and the optimal allocation of resources.