成本概念有狭义和广义之分,狭义的成本概念仅指产品制造成本,本文所指的是广义的成本概念,它是指企业生产经营活动各种耗费的总和,它是商品价值的重要组成部分。在现代市场经济条件下,成本被视为最有力的竞争武器。加强成本管理,是提高企业效益,增强企 The concept of cost is narrowly defined and broadly defined. The narrow concept of cost refers only to the cost of product manufacturing. This article refers to the concept of cost in a broad sense. It refers to the sum of various costs of production and operation of an enterprise. It is an important part of the value of a commodity . Under modern market economy, cost is regarded as the most powerful competitive weapon. To strengthen cost management is to improve the efficiency of enterprises and enhance the enterprises