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随着经济全球化和高速发展、加工制造技术和信息化不断进步、商业运作和管理模式不断变革,市场化运行环境发生了巨大变化。成本管理也从传统方式逐渐演变为符合时代要求的更高层次的战略成本管理,本文旨在通过揭示现代企业成本管理的内涵,科学地运用成本管理方法,提高企业的核心竞争力,助力于企业战略目标的实现。
With the economic globalization and rapid development, the processing and manufacturing technology and information technology are making continuous progress. The commercial operation and management modes are constantly changing, and the market-oriented operating environment has undergone tremendous changes. Cost management has gradually evolved from the traditional mode to a higher level of strategic cost management in line with the requirements of the times. This paper aims at revealing the connotation of modern enterprise cost management, scientifically using cost management methods to improve the core competitiveness of enterprises, helping enterprises The realization of strategic goals.