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成本管理是企业管理的重要组成部分,而成本控制则是企业成本管理的重要环节。只有加强成本控制,才能降低产品成本,提高经济效益。所以,加强成本控制,提高成本管理水平,是企业财务管理乃至经营管理的核心。
Cost management is an important part of business management, and cost control is an important part of business cost management. Only by strengthening cost control can we lower product costs and increase economic efficiency. Therefore, to strengthen cost control and improve cost management level is the core of enterprise financial management and even operation and management.