成本控制是企业经营与管理的核心问题,提高企业成本管理水平,控制成本费用消耗,对企业持续长久发展有着直接影响。随着经济全球化进程加快,各国产品间竞争越加激烈,为适应经济形势变化,企业要改变原有成本管理方法,运用精益会计体系,建立健全的企业成本管理体系。 Cost control is the core of business management and management, improve the level of enterprise cost management, control costs and expenses, the sustained long-term development of enterprises has a direct impact. With the acceleration of the process of economic globalization, the competition among products in various countries is becoming fiercer. In order to adapt to the changes in the economic situation, enterprises should change their existing cost management methods, apply the lean accounting system and establish a sound enterprise cost management system.