我国加入世贸组织后,随着经济和社会的迅速发展以及外国企业的大量涌入,我国企业面临着前所未有的竞争压力,企业必须努力寻求更好的成本控制方法,以便更准确地计算产品成本,为企业生产提供准确的信息,并且要求成本的控制系统有更强的功能。在这种背景下,现代企业的成本控制系统应运而生,无论是在观念还是在控制手段方面,均体现 After China's accession to the WTO, with the rapid economic and social development and the influx of foreign enterprises, Chinese enterprises are facing unprecedented competitive pressure. Enterprises must strive to seek better cost control methods in order to more accurately calculate the cost of products, Provide accurate information for the production of the enterprise, and require the cost control system to have stronger functions. Under this background, the cost control system of modern enterprises came into being, both in concept and in control measures