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科学技术的发展,促使工业企业生产自动化程度提高,从而为我国企业的发展注入了活力。同时科学技术在工业企业的使用,使企业的成本结构发生了较大的变化,原来传统的工业企业成本管理理念、方法已经不适应当前急速变化的形势。为了在日益激烈的市场竞争中站稳脚跟,必须转变成本管理观念,增强现代成本管理意识。
The development of science and technology has prompted the industrial enterprises to increase the degree of automation of production, thus injecting vitality into the development of the enterprises in our country. At the same time, the use of science and technology in industrial enterprises has greatly changed the cost structure of the enterprises. The traditional concept and method of cost management of industrial enterprises have not adapted to the rapidly changing situation at present. In order to gain a firm foothold in the increasingly fierce market competition, it is necessary to change the concept of cost management and enhance the awareness of modern cost management.