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在新时期的大背景之下,企业在社会中的意义随之产生了变化。通常情况下,企业能否正常的运转主要取决于企业内部财务成本的控制系统是否完善,对财务成本进行有效的控制在企业管理中起到至关重要的作用,每一个环节的运作都离不开财务成本的控制,是重要的组成部分,同时在一定程度上能够保障成本计划的贯彻落实。随着时代的变迁,市场经济的发展环境受到大环境的影响也产生了变化,企业若想在激烈的市场竞争条件下提升自身的竞争能力,就必须在企业内部树立合理有效的成本控制系统理念。
In the background of the new era, the significance of the enterprise in society has changed accordingly. Under normal circumstances, the normal operation of enterprises depends mainly on the internal financial cost control system is perfect, the effective control of financial costs in business management plays a crucial role in the operation of each link are not To control the financial costs, is an important part of, at the same time to a certain extent, be able to protect the cost plan to implement. With the changes of the times, the development environment of the market economy has also been affected by the macroeconomic environment. If enterprises want to enhance their competitiveness in the fierce market competition, they must establish a reasonable and effective cost control system concept within the enterprise .