随着我国市场经济体制改革的不断深入,各行各业面临激烈的市场竞争。企业谋求经济效益以取得持续性的竞争优势,始终是现代企业管理必须考虑的首要问题。因此,加强财务管理,运用现代的先进成本控制方法是企业求生存、求发展的一个关键,其中,不断提高成本管理水平尤为重要。 With the continuous deepening of China’s market economy system reform, all walks of life are facing fierce market competition. Seeking economic benefits for enterprises to achieve sustainable competitive advantage has always been the most important issue that modern business management must consider. Therefore, to strengthen financial management and to use modern advanced cost control methods is a key for enterprises to survive and develop. Among them, it is particularly important to continuously improve the level of cost management.