【摘要】 随着科学技术进步 ,企业所处的经济环境发生了巨大的变化。企业要想在市场经济中占有一席之地 ,必须要重视成本管理。成本管理的核心是成本管理方法的选择和创新 ,因此 ,从多种成本管理方法的组合及其创新的角度去考虑应付我们所面临的各种成本管理问题 ,才是现代成本管理的理性选择更多还原

【Abstract】 With the development of the science and technology, there are great changes in the economic circumstances of company. If a corporation wants to have a place in the marketing economy, it must pay attention to the cost management. The key is the choices and innovation of cost management methods .So, in order to handle all kinds of cost management problems, it is a reasonable choice to consider the combination and innovation of different cost management methods.更多还原