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任何企业拥有的资源都是有限的,在资源限制条件下,通过成本管理提高资源的利用效率,使有限的资源创造出更多的价值,是成本管理的重要目标。
The resources owned by any enterprise are limited. Under resource constraints, it is an important goal of cost management to improve resource utilization efficiency through cost management and make limited resources to create more value.