浅析成本管理及企业成本管理的现状

从成本管理的基本理论看，制约企业实现可持续发展战略的原因有：成本管理观念落后、成本管理方法陈旧、不良利益动机驱动、分工过细导致分工成本过高、人力资源浪费严重等等，充分说明了对企业成本管理现状进行改革的必要性。

Primary Analysis of Cost Management and Its Present Situation of Enterprises

From the view of the basic theory of cost management, this paper concluded the reason for restricting the sustainable development of enterprises, such as backward concept and old method of cost management, motor driver of bad benefits, high cost of labor division and serious wasting of human resources because of too much division, etc. so as to full demonstrate the necessity of reform of the present cost management of enterprises.