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市场经济环境下,企业要把成本管理工作视为一项系统工程,牢固树立正确的成本系统管理理念,注意整体与全局的利益。企业在生产管理过程中要对成本管理的对象、内容、方法进行全方位系统的分析研究。通过研究成本管理方法的本质及其适应经济环境的特色,构建出系统的成本管理方法体系。加强成本管理,要放开视野,注重全面。一方面,企业为使产品在市场上具有强大竞争力,成本管理就不能再局限于产品的生产过程,而是应该将视野向前延伸到产品的市场需
In a market economy environment, enterprises should regard cost management as a systematic project, firmly establish the correct cost system management concept and pay attention to the overall and overall interests. Enterprises in the process of production management cost management object, content, methods for a full range of systematic analysis and research. By studying the nature of cost management methods and their characteristics of adapting to the economic environment, a systematic cost management method system is constructed. To strengthen cost management, we must broaden our horizons and pay attention to comprehensiveness. On the one hand, in order for enterprises to make their products highly competitive in the market, cost management can no longer be limited to the production process of the products, but should extend the field of vision to the market of products