国有企业成本管理创新的研究

降低国有企业运营成本，加快资金周转速度，增强市场竞争力，提高盈利能力，是成本管理的核心内容。创新的成本管理模式必须是现代的、科学的和实用的，企业应在市场经济中不断地摸索、改造、创新，站在竞争战略的高度去看待成本管理，研究分析企业运营成本，解决成本管理中的各种问题，把成本管理工作融入到生产经营的每一个环节，不断地提高成本管理水平。成本管理创新包括：制度创新、观念创新、动力机制创新、内容创新、方法与手段创新。

A Study of the Innovation of the Cost Management in State - owned Enterprises

Reducing the operation cost of state-owned enterprises, accelerating the turnover of the capital, strengthening the market competitive power, enhancing the profit-seeking ability are the key content of the cost management. The original mode of the cost management must be modern, scientific and practical. The enterprises should conduct constant exploration, transformation and innovation in the market economy, considering the cost management at a height of competitive strategy, studying and analysing the operation cost of enterprises, solving various problems in the cost management, applying the cost management to every link in the production and operation, so that they can raise the level of the cost management. The innovation of the cost management includes: system innovation, concept innovation, motive innovation, content innovation, means and methods innovation.