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成本管理企业通过对生产经营过程中所发生的各项资源的耗费与相应的降低成本措施的执行,进行指导、监督、调节和干预,以保证成本目标和任务的实现。坚持好成本管理的经济性、适宜性、有效性、持续性原则,能够促使企业形成集约型生产经营的企业文化,有利于培养员工成本意识、主人翁意识,有利于促进企业增产增效,保证企业经济利益最大化,生产效率最高化。
The cost management company guides, supervises, regulates, and intervenes through the execution of various resources that occur during the production and operation process and the corresponding cost-reduction measures to ensure the realization of cost goals and tasks. Adhering to the principles of economy, suitability, effectiveness, and sustainability of cost management can encourage companies to develop an intensive corporate culture of production and operations, help foster employee awareness of costs and ownership, help enterprises increase production and increase efficiency, and ensure that Maximize economic benefits and maximize productivity.