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成本管理是一个多层次、多要素的动态综合体系,一般地说,包括宏观、中观和微观成本管理三个层次.宏观成本管理是中观、微观成本管理的前提条件,中观成本管理是宏观、微观成本管理之间联系的环节,微观成本管理则是宏观、中观成本管理的基础.以前,由于成本管理体制的不健全和不完善,影响了成本工作的顺利进行.因此,要提高整个成本管理水平,加强成本工作,必须从宏观、中观和微观三个层次入手来理顺成本经济关系.
Cost management is a multi-level and multi-element dynamic comprehensive system. Generally speaking, it includes three levels: macroscopic, meso-, and micro-cost management. Macro-cost management is a prerequisite for meso- and micro-cost management. Meso-concept cost management is The links between macro and micro-cost management, and micro-cost management, are the foundations of macro- and mesoscopic cost management. Previously, due to the imperfections and imperfections of cost management systems, the smooth progress of cost work was affected. Therefore, it is necessary to increase For the entire cost management level and the strengthening of cost work, it is necessary to rationalize the cost-economic relationship from the macro, meso, and micro levels.