随着现代高科技广泛被应用于生产,电脑化、自动化、信息化程度显著提高,加上全面质量管理制度的实施,给企业成本的计量工作以猛烈冲击,加强成本核算与控制成为现代企业管理的核心内容。企业要想做好成本管理工作,不仅要提出成本管理中的问题所在,更要建立高效且良性的控制体系,从各个角度实施成本控制工作。 As modern high-tech is widely used in production, the degree of computerization, automation, and informationization have risen significantly, coupled with the implementation of a comprehensive quality management system, which has exerted fierce shocks on the measurement of corporate costs, and strengthened cost accounting and control to become modern enterprise management. The core content. If an enterprise wants to do a good job in cost management, it must not only put forward the problems in cost management, but also establish an efficient and benign control system and implement cost control from all angles.