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市场经济中,传统的成本管理思想已不能适应现代成本管理的理念,现代企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化,运用现代成本管理,为企业创造更多的效益。随着我国加入WTO,中国的企业开始直接面对众多国际化的企业,竞争日趋激烈。中国的企业要想在这种激烈的竞争中生存和发展,必须加强企业的成本管理,强调现代成本管理观念。
In the market economy, the traditional idea of cost management can not meet the modern cost management concept. The content of cost management in modern enterprises is not only to reduce costs in isolation, but should be based on the overall strategic objectives and the external environment of the enterprise. From the comparison of cost and benefit In the search for the minimum cost, the use of modern cost management, for enterprises to create more benefits. With China’s accession to the WTO, Chinese enterprises have started to face many international enterprises directly, and their competition is becoming increasingly fierce. If Chinese enterprises want to survive and develop in such fierce competition, they must strengthen their cost management and emphasize the concept of modern cost management.