论文部分内容阅读
全面成本管理属管理会计范畴,强调对企业经营的各个环节以及各个阶段的所有成本进行管理,是对成本进行的全方位、全过程、全员的管理与控制。随着市场竞争日益激烈,成本管理已成为业内关注的焦点,企业成本的高低直接决定着企业的经济效益和市场竞争力,成本管理在企业管理中的重要性、科学性与全员参与的主动性,已经成为企业经营管理的最重要的工作。
Total cost management is a management accounting category, emphasizing all aspects of business management and all stages of the cost of management, is the cost of all-round, the whole process, full management and control. With the increasingly fierce market competition, cost management has become the focus of the industry, the level of business costs directly determines the economic efficiency and market competitiveness of enterprises, the importance of cost management in business management, scientific and full participation of the initiative Sex, has become the most important business management operations.