论文部分内容阅读
目前,成本管理的内容已不仅仅是孤立地降低成本,而应立足于整体的战略目标及企业外部环境,并从成本与效益的对比中寻求成本最小化成本管理是指在成本方面指挥和控制组织的协调的活动,企业只有拥有先进的成本控制体系,高素质的成本管理人员,严格的成本管理制度才能将成本最低化,利润最大化。目前,成本管理的内容已不仅仅是孤立地降低成本,而应立足于整体的战略目标及企业外部环境,并从成本与
At present, the cost management content has not only cost reduction in isolation, but should be based on the overall strategic objectives and external environment, and cost and benefit comparison to find the cost minimization Cost management refers to the cost of command and control Organization of the coordination of activities, enterprises only have advanced cost control system, high-quality cost management personnel, strict cost management system to minimize costs and maximize profits. At present, the cost management content has not only reduced costs in isolation, but should be based on the overall strategic objectives and external environment, and from the cost and