现代企业管理需要更加关注成本管理,成本管理也必须更加科学化和系统化。目前,我国的传统成本管理观念存在着诸多缺陷,难以满足市场竞争的需要,必须加以改进和完善。创新是改进我国企业成本管理的首要问题,我们需要成本管理观念的更新。 Modern business management needs to pay more attention to cost management, cost management must also be more scientific and systematic. At present, the traditional concept of cost management in our country has many flaws and it is difficult to meet the needs of market competition and must be improved and perfected. Innovation is the primary issue to improve cost management in our country. We need to update the concept of cost management.