【摘要】 市场经济中 ,传统的成本管理思想已不能适应现代成本理念 ,现代企业成本管理的内容不仅仅是孤立地降低成本 ,而应立足于整体战略目标及企业外部环境 ,从成本与效益的对比中寻找成本最小化。更多还原

【Abstract】 In the market economy, the traditional concept of cost management cannot meet the requirements of the modern thoughts of the cost management. The content of the cost management of modern enterprises is not only to reduce the cost, but should be based on the aims of the enterprises’ strategy and its circumstances, try to find the minimum cost from the contrast of costs and benefits.更多还原