中 文 摘 要民营企业在我国的国民经济建设中正发挥着越来越重要的作用, 随着市场经济的不断进展,民营企业必须尽快克服管理基础较差的弱点, 尤其要强化成本管理, 以适应市场经济化竞争的需要。一是要转变传统的狭隘成本管理观念，放大成本管理范畴，从具体的成本管理环节入手加强对各项成本的管控；二是要建立成本管理相关的会计核算部门，从数据、统计的专业性和可用性方面为成本管理提供预测、运用和决策信息；三是要在人才培育、民营企业文化建设和技术改造等方面统筹考虑, 科学决策, 处理好眼前利益和长远利益的辨证关系。关 键 词 : 民 营 企 业 ， 成 本 管 理 ， 控 制 ， 战 略AbstractPrivate enterprises have become more and more important to the development of national economy. With the constant development of economy, private enterprise must overcome its weaknesses of poor management and must especially strengthen its cost management in order to adapt to the marketing economic competition. Firstly, manager of private enterprise should change the traditional cost management concept, enlarge cost management category and strengthen cost control of the specific cost management links. Secondly, manager of private enterprise should establish relevant accounting department. This department can offer statistical data, professional and usability information to the forecast, operation and decision of cost control. Thirdly, manager of private enterprise should have an overall consideration of the cultivation of talents, the construction of culture, the development of produce and the renovation of technical. So that he can handle the relation of momentary interests and long-term interests.Keywords: Private Enterprises, Cost Management, Control, Strategy 引 言近 年 来 ， 随 着 我 国 科 学 技 术 水 平 的 不 断 提 高 ，信 息 技 术 正 在 改 变 着 成 本 管 理 的 传 统 观 念 ， 各 种 管理 新 思 想 和 新...
