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成本管理是企业管理的一个重要内容,只有各个环节的目标成本得到有效控制,企业才能提高成本管理水平,有效地提高企业经济效益,增强企业竞争力。
Cost management is an important part of business management. Only when the target costs in all aspects are effectively controlled can enterprises improve their cost management, increase their economic efficiency and enhance their competitiveness.