论文部分内容阅读
企业要想在激烈的竞争中生存与发展,就必须加强企业的财务管理,进行成本控制。财务管理是企业管理的核心内容,渗透到企业管理的各个领域和环节之中。企业财务管理的目标,是指企业财务管理在一定环境和条件下所所应达到的预算结果,它是企业整个财务管理工作的出发点和归宿。而成本管理又是企业财务管理的重中之重,它相对于价格、利润、资金等其他经济因素来讲,对现代企业经营管理的作用最为突出,它使企业对成本所
If enterprises want to survive and develop in fierce competition, they must strengthen their financial management and control their costs. Financial management is the core content of business management, infiltrated into all areas of enterprise management and links. The goal of enterprise financial management refers to the budgetary results that should be achieved under certain circumstances and conditions of the enterprise’s financial management. It is the starting point and end-result of the entire financial management of an enterprise. And cost management is the most important part of enterprise financial management. Compared with other economic factors such as price, profit, capital and so on, cost management plays the most prominent role in the operation and management of modern enterprises.