一、传统成本管理的发轫由于资源具有稀缺性,任何资源的获取都要求成本的发生。在竞争激烈的环境下,开源节流是企业生存和增加竞争能力所必须努力的方向。所谓开源就是尽可能将产品 First, the origin of the traditional cost management Due to the scarcity of resources, access to any resource requires cost. In a highly competitive environment, increasing revenue and reducing expenditure is the direction that enterprises must strive to survive and increase their competitiveness. The so-called open source is as much as possible the product