成本的有效控制问题,是企业中非常敏感的一个话题。在财富创造和财富积累的过程中,控制成本是非常重要的一个环节,也是保证企业经济效益目标顺利实现的基础。成本是企业在经营过程中必要付出的消耗。其范围非常广泛,涵盖了从场地、设施、人员以及进、销、存等企业经营活动的各 The issue of effective cost control is a very sensitive topic in business. In the process of wealth creation and wealth accumulation, cost control is a very important step and also the basis for ensuring the smooth realization of the goal of economic efficiency of enterprises. Cost is the business in the business process necessary to pay the consumption. Its scope is very wide, covers from the venue, facilities, personnel and import, sales, storage and other business activities of each