企业是以盈利为目的社会团体,追求的是经营利润最大化,进行成本控制是实现这一目标的重要手段。而要降低成本,就必须进行科学的成本管理,如何将企业的每一种资源用到最需要它的地方,这是中国企业在新的商业时代共同面临的问题。 Enterprises are profit-oriented social groups, the pursuit of maximum operating profit, cost control is an important means to achieve this goal. To reduce the cost, it is necessary to carry out scientific cost management, and how to use every kind of resource in the place where it is most needed. This is a common problem faced by Chinese enterprises in the new business era.