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企业经营的目的就是实现利益最大化,而企业的经营成本就是企业在一个经营周期内的所有成本,它是与企业经营中所获得的利益直接相关的。因此,企业在经营发展的过程中,提高企业的收益率不仅仅在于提高企业经营产品的质量、扩大经营规模等经营手段,而且控制经营成本也是一个很重要的影响因素。强化经营成本对于控制财务管理具有重要作用,资金支出是企业财务管理的一个重要内容,加强经营成本的控制不仅强化了对企业资金支出的控制,而且很大程度的提高了企业资金的使用效率。
The purpose of business is to maximize the benefits, and business costs is the business in a business cycle of all costs, it is directly related to the benefits of business operations. Therefore, enterprises in the process of business development, improve the rate of return of enterprises not only to improve business quality of products, expand the scale of management and other business means, but also control the operating costs is also a very important factor. Enhancing operating costs plays an important role in controlling financial management. Expenditure on expenditures is an important part of corporate financial management. Enhancing the control of operating costs not only strengthens the control of corporate capital expenditures, but also greatly improves the efficiency of using corporate funds.