传统成本观念是在卖方市场环境下企业追求利润最大化的过程中形成的,当市场向买方市场转向时,企业的长期生存目标变得更加重要,传统成本观念也面临转换。本文着力论述了三者演变的历史逻辑,市场环境制约企业目标及其实现方式,从而影响成本观念的形成与转变。 The traditional concept of cost is formed during the pursuit of profit maximization in the seller’s market environment. When the market turns to the buyer’s market, the long-term business objective of the enterprise becomes more and more important, and the traditional cost concept also faces transformation. This article focuses on the historical logic of the evolution of the three, the market environment restricts the business goals and ways to achieve, thus affecting the formation and transformation of cost concepts.