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为了实现企业的整体经济效益,企业生产经营的各个环节,都应当承担为提高经济效益服务的责任。由于成本是决定经济效益的基本因素,因此生产经营的每个环节都要进行成本管理。成本管理既是生财的手段;又事关企业的生存和发展;而且加强成本管理有利于推动其它方面管理工作的键全与加强。为此,企业都应该键全成本管理制度,增强成本观念,加强成本控制,充分发挥成
In order to realize the overall economic benefits of the enterprise, all aspects of the company’s production and operation shall bear the responsibility of servicing the economic benefits. Since costs are the basic factors that determine economic efficiency, cost management must be performed at every stage of production and operation. Cost management is not only a means of generating wealth; it is also related to the survival and development of the enterprise; and strengthening cost management is conducive to promoting the key management and strengthening of other aspects. To this end, enterprises should implement a full-cost management system, enhance the concept of cost, strengthen cost control, and give full play to