I 现代成本管理的途径——以蒙牛乳业公司为例摘 要企业存在的最终目的是为了盈利，也就是获取最大的利润，最大程度地实现企业的市场价值。而成本管理是决定企业未来发展道路平坦与否的重要因素之一，也影响着企业所能达到的高度。合理规划好企业的成本管理工作，有效运用成本管理和成本控制的途径，能够帮助企业提高经济效益。将成本管理工作与公司发展战略相结合，制定出符合企业未来发展的战略方向，可以强化企业的经营活动管理，增强其市场竞争力，为其在猛烈的市场竞争中占据有利地位。本文以蒙牛乳业为例，分析制造业企业关于成本管理工作的状况，并对制造业企业的成本管理提出相关的建议。关键词：现代成本管理；制造业企业；问题和建议II The Approach of Modern Cost Management——Take Mengniu Dairy as an ExampleAbstractThe ultimate purpose of the existence of enterprises is to make profits, that is, to obtain the maximum profit, to maximize the market value of enterprises. Cost management is one of the important factors that determines whether the future development path of an enterprise is smooth or not，and it also affects the height of the enterprise can achieve.Rational planning of enterprise cost management, effective use of cost management and cost control, can help enterprises improve economic benefits.Combining the cost management with the company's development strategy, and formulating the strategic direction in line with the future development of the enterprise, can strengthen the enterprise's management of business activities, enhance its market competitiveness, so as to occupy a favorable position in the fierce market competition. Taking Mengniu Dairy as an example, this paper analyzes the status of cost management in manufacturing enterprises and puts forward some suggestions on cost management in manufacturing enterprises.Key Words: modern cost management;manufacturing enterprise;questions and suggestions 目 录摘 要.............
