在市场经济条件下,企业生存的动力和最终的目的是盈利。企业要追求更多的利润,就必须有效地控制生产消耗,不断降低产品成本。成本控制则成为企业实现成本管理,取得竞争优势的关键。科学地组织实施成本控制,可以促进企业改善经营管理,转变经营机制,全面提高企业素质,使企业在市场竞争的环境下生存、发展和壮大。 Under the conditions of a market economy, the motivation for the survival of the enterprise and the ultimate goal are profitability. Enterprises to pursue more profits, we must effectively control the production and consumption, and constantly reduce product costs. Cost control has become the key to achieving cost management and gaining competitive advantage. Scientifically organizing the implementation of cost control can promote enterprises to improve their operation and management, change their management mechanism, improve the quality of their enterprises in an all-round way, and enable their enterprises to survive, develop and grow under the environment of market competition.