企业为了实现利润最大化 ,必须使产品成本合理化、最小化、最佳化。因此 ,加强成本管理和成本控制是企业提高赢利水平的重要途径 ,也是企业管理的永恒主题之一。成本的重要意义不会因新经济时代的来临而改变 ,改变的仅仅是降低成本的方式。现代企业降低成本方式的转变具体表现 Enterprises in order to maximize profits, we must rationalize product costs, minimize and optimize. Therefore, to strengthen cost management and cost control is an important way for enterprises to improve their profitability and also one of the eternal themes of business management. The significance of costs will not change with the advent of the new economy, but the only way to reduce costs. Modern enterprises to reduce the cost of changes in the specific performance