成本管理是企业管理的重要组成部分,是实现企业管理目标的一个重要环节。随着竞争的加剧和管理理论与实践的发展,人们越来越意识到传统的成本管理方式已不能满足企业经营的需要,于是便有了“现代成本管理”这一概念。现代企业管理突破了传统成本管理把成本局限在生产这一狭小层 Cost management is an important part of business management and an important part of achieving the goal of business management. With the intensified competition and the development of management theory and practice, people are more and more aware that the traditional cost management methods can no longer meet the needs of enterprise management. Therefore, the concept of “modern cost management” has come into being. Modern business management broke through the traditional cost management to limit the cost of production in this small layer