加强成本专项管理,形成成本良性循环,是提高企业经济效益的关键所在。目前,一部分企业从眼前利益出发,有的虚列成本,瞒报利润;有的则少列成本,形成潜在亏损。成本意识的淡化,成本核算的随意,成本控制的松弛,严重地困扰和制约着企业的生存和发展。为此,增强成本意识,实行成本控制,降低成本费用,提高成本效益,促进企业成本良性循环,确属非常必要。作为企业经 To strengthen cost-specific management and form a virtuous circle of costs is the key to improving the economic efficiency of enterprises. At present, some companies set out from their immediate interests, some of them falsify costs and report profits, while others use less costs to generate potential losses. The weakening of cost consciousness, the randomness of cost accounting, and the slackness of cost control seriously plagued and restricted the survival and development of the company. To this end, it is absolutely necessary to increase cost awareness, implement cost control, reduce costs and costs, increase cost-effectiveness, and promote a virtuous cycle of business costs. As a company