知识经济的到来,传统的成本管理难以满足当代经济环境的要求,难以满足现代企业的管理要求,必须加以改革和完善。必须重新确立成本管理的立足点,以发展的观念去研究成本管理方式,创立成本管理的新思路新方法,以适应形势发展的需要。采用现代成本管理方法势在必行,只有如此才能使企业在日益变化的经济环境中确立优势,立于不败之地。 The advent of the knowledge-based economy, the traditional cost management can not meet the requirements of the current economic environment, it is difficult to meet the management requirements of modern enterprises, and must be reformed and perfected. It is necessary to re-establish the foothold of cost management, to study the cost management approach with the concept of development and to create a new way of thinking of cost management so as to meet the needs of the development of the situation. It is imperative to adopt modern cost management methods. Only in this way can enterprises establish their advantages in an ever-changing economic environment and remain invincible.