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企业成本管理的对象为企业的全局,其方案的制定是根据企业总体发展战略完成。盈利是企业的目的,盈利的关键是降低成本,所以成本管理是企业管理的一个重要方面。改革开放以来,随着社会主义市场经济的发展,各企业在进行成本管理时开始逐渐显露出来存在的问题,因此,企业要重视成本管理,对存在的问题及时进行相应的总结和分析,自我反思,并采取解决对策。
The object of enterprise cost management is the overall situation of the enterprise. The formulation of the plan is based on the overall development strategy of the enterprise. Profit is the purpose of the enterprise, the key to profitability is to reduce costs, so cost management is an important aspect of business management. Since the reform and opening up, with the development of the socialist market economy, enterprises began to gradually reveal the problems in their cost management. Therefore, enterprises should attach importance to cost management and timely summarize and analyze the existing problems, and self-reflection , And take countermeasures.