近年来很多企业都在转型升级。调整结构、严控风险,提升管理水平等等都是转型的内容。而成本控制则是提升管理水平的重要内容。许多企业严格控制非生产性支出,一些企业的行政费用支出在年度预算的基础上普遍压缩,很多企业提出了“干毛巾也要拧出水了”的成本管控目标。比如:中国很多大型企业推崇 In recent years, many companies are in transition to upgrade. Adjustment of the structure, strict risk control, improve the management level and so on are the transformation of the content. The cost control is to enhance the management level of the important content. Many enterprises strictly control unproductive expenditures. Some of the enterprises’ administrative expenses are generally compressed on the basis of the annual budget. Many enterprises have proposed the cost control goal of “dry towels have to be squeezed out.” For example: many large Chinese enterprises respected