加强成本管理无庸置疑是企业提高经济效益的根本途径之一,在企业成本管理机制中,成本控制是一个重要环节,直接影响和制约着成本管理的质量与效果。 成本控制是企业在生产经营的全过程、全领域,按照一定原则,通过科学计算、引导、监督与调节,以各项生产费用的发生进行有目的限制 Strengthening cost management is undoubtedly one of the fundamental ways for companies to increase economic efficiency. In the enterprise cost management mechanism, cost control is an important link, directly affecting and restricting the quality and effectiveness of cost management. The cost control is the entire process of production and operation of the company, the entire field, in accordance with certain principles, through scientific calculation, guidance, supervision and adjustment, with the purpose of limiting the production costs