随着市场经济的不断发展,在激烈的市场经济竞争条件下,企业的生存环境也日趋恶化,并面临着越来越大的生存与发展压力。企业当下面临的重要问题是如何有效地管理好企业、求得生存、增加企业的利润,而成本的高低对企业的经济效益及其生存和发展起着重要的作用,成本管理工作在企业追求经济效益最大化中也日益显现出其重要性。 With the continuous development of market economy, under the condition of fierce competition in market economy, the living environment of enterprises is deteriorating day by day, and is under increasing pressure of survival and development. The important problems facing the enterprises nowadays are how to effectively manage the enterprises, seek survival and increase the profits of the enterprises. The cost of the enterprises plays an important role in the economic benefits and survival and development of the enterprises. The cost management in the enterprises pursues the economy The importance of maximizing benefits has also become increasingly apparent.