近年来,成本管理作为企业经营管理的重要方面越来越受到企业管理者的重视,甚至有部分企业把低成本作为企业发展的核心战略,以期在众多竞争对手牛立于不败之地。但大部分企业对成本费用的控制管理仍然遵循传统的行政等级管理,即从董事长、总经理、高层管理人员、中层管理人员;甚 In recent years, as an important aspect of business management, cost management has been paid more and more attention by business managers. Some enterprises even regard low cost as the core strategy of business development, with a view to making many competitors unrivaled. However, most enterprises control and control the cost and expense still follow the traditional administrative level management, that is, from the chairman, general manager, top management, middle management;