成本对利润贡献方式的一个突出特点是,由于成本的节约并不象收入那样会增大企业账户上的纸面数字,因此这种贡献在当时难于被意识到,也难于用数字来表现,只有通过横向与纵向的比较才能得以体现。在本论文的论述过程中,没有局限于成本本身的研究,而是要研究与成本有关的各种因素。本文就成本控制的含义、当前环境、成本控制存在的问题、方法等进行了简单阐述。 A salient feature of the way in which profits contribute to profits is that since the cost savings do not increase the amount of paper on the corporate account as income does, this contribution was hard to recognize at the time and difficult to quantify Through the horizontal and vertical comparison can be reflected. In the dissertation’s discussion process, it is not limited to the cost of the research itself, but to study the cost-related factors. This article briefly describes the meaning of cost control, current environment, problems and methods of cost control.