一般说来，市场经济条件下企业生产经营的目标就是要实现经济效益的最大化，也就是利润的最大化。加强成本管理与控制是提高公司盈利水平的重要途径。因此，要确保企业经营利润的不断提高，实现企业的经营目标，必须精打细算，加强成本管理，在工作中真正做到有针对性地提出加 Generally speaking, under the condition of market economy, the goal of production and management of enterprises is to maximize the economic benefits, that is, to maximize profits. Strengthening cost management and control is an important way to improve the company's profitability. Therefore, to ensure that the continuous improvement of operating profit, to achieve the business objectives of the enterprise, we must plan carefully to strengthen cost management, in the work to truly put forward plus