一、成本效益观念的创新在市场经济的卖方阶段,产品相对供不应求,企业的产出几乎等于企业的收入,因此,降低产品成本就意味着增加企业的收益。随着市场经济的发展,卖方市场逐渐向买方市场转换,企业不能再将成本管理简单地等同于降低成本。从战略成本管理的角度出发来分析成本管 First, the concept of cost-effective innovation In the seller’s stage of the market economy, the product is in short supply, the output of the enterprise is almost equal to the income of the enterprise, therefore, reducing the cost of the product means increasing the profit of the enterprise. With the development of market economy, the seller’s market gradually shifts to the buyer’s market. Enterprises can no longer simply equate cost management with reducing costs. From the perspective of strategic cost management to analyze cost management