随着知识经济的发展和经济全球化,企业所面临的经营环境和管理模式发生了巨大的变化,企业的成本管理必须进行转变,甚至进行深层次的变革以适应市场经济的变化。从企业成本管理中出现的问题出发,深入了解企业的应对之策,从中提炼获得成本管理理论的新思路,新方法。 With the development of knowledge-based economy and economic globalization, the business environment and management models faced by the enterprises have undergone tremendous changes. The cost management of enterprises must be changed, and even deep-level changes should be made to adapt to changes in the market economy. Starting from the problems that arise in the cost management of enterprises, the author deeply understands the countermeasures of enterprises and extracts the new ideas and methods of obtaining the cost management theory.