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随着我国经济发展进入新常态时期,经济发展速度主动放缓,产业结构加速优化升级,在这种大背景下,对我国企业来说即使机遇又是挑战,在复杂的经济环境下,企业间的竞争压力越来越大。企业若想在经济发展新时期掌握主动,取得竞争优势,除了提升产品质量与服务水平外,在管理上也要优化升级,将管理因素纳入企业竞争之中,尤其对企业全面内部控制中财务管理目标成本管理与控制给予格外重视,从而帮助企业实现长远发展。
As China’s economic development enters a period of new normality, the pace of economic development is actively slowed down, and the industrial structure is being optimized and upgraded. Under such circumstances, even opportunities are challenges for Chinese companies. Under complex economic conditions, enterprises The competitive pressure is growing. If an enterprise wants to take the initiative and gain a competitive advantage in the new period of economic development, in addition to improving product quality and service levels, it must also optimize and upgrade the management, and incorporate management factors into the enterprise competition, especially the financial management of comprehensive internal control of the enterprise. Target cost management and control give special attention to help companies achieve long-term development.