成本控制是提升集团企业效益的关键环节,也是提高企业核心竞争力的有效途径,集团企业的成本水平的高低不仅是决定企业经济效益好坏的关键因素,而且决定着企业竞争力的强弱,因此成本控制不容忽视。集团企业应从有效规划资源、建立以预算为基础的成本控制、切实可行的成本控制措施三个方面实施成本控制。 Cost control is to enhance the efficiency of the group of enterprises a key link, but also improve the core competitiveness of enterprises an effective way, the level of the cost of the group of enterprises is not only determine the level of economic efficiency of key factors, but also determines the strength of the competitiveness of enterprises, Therefore, cost control can not be ignored. Group enterprises should implement cost control in three aspects: effective planning of resources, establishment of budget-based cost control and practicable cost control measures.