市场的开放性固然给予了中小企业更多的发展机遇,但同时竞争残酷的市场机制也为中小企业的自身发展带来了不小的挑战。成本管理作为企业核心财务管理,其管理效率对企业的生产经营利益有着直接性的决定作用。 Although the openness of the market gives more opportunities for the development of SMEs, at the same time, the brutal competition in the market mechanism has brought immense challenges to the self-development of SMEs. Cost management, as the core financial management of an enterprise, has the direct effect of its management efficiency on the production and operation of an enterprise.