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随着经济全球化的发展,使得企业不在可持续发展的前提下跟上国际化的脚步,以此在国际竞争中取得优势,便从企业成本管理方面入手,努力构建基于可持续发展的企业成本管理体系。通过分析形象企业成本管理体系的障碍因素,以及构建成本管理体系的方式方法以及手段、相关法律制度、运转环节等反面,提出构建基于可持续发展的企业成本管理体系的原则,明确该体系的功能和确定该体系的正常运转,建立完善的基于可持续发展的企业成本管理体系。
With the development of economic globalization, enterprises can keep pace with the internationalization under the precondition of sustainable development so as to gain advantages in the international competition. From the aspects of enterprise cost management, they should strive to build the enterprise cost based on sustainable development Management system. By analyzing the obstacles of the enterprise cost management system and the ways and means of building the cost management system, the legal system and the operation process, the principle of constructing the enterprise cost management system based on sustainable development is proposed and the function of the system is clarified And to determine the normal operation of the system, establish a sound corporate cost management system based on sustainable development.