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随着世界经济的一体化,中国企业的市场竞争也越来越激烈,为了适应社会的发展,企业成本核算和成本控制在管理当中的地位非常重要,企业对成本预算和成本决策重视程度,决定了企业的未来方向,成本预算和成本决策是企业成本管理当中非常重要的一部分,它是财务管理的基础,同时也是企业筹资决策的重要的依据,能够促进企业健康、快速地成长。
With the integration of the world economy, the market competition of Chinese enterprises is more and more fierce. In order to adapt to the development of society, the position of cost accounting and cost control in the management is very important. The enterprises pay more attention to cost budget and cost decision-making. The future direction of the enterprise, cost budget and cost decision-making is a very important part of the enterprise cost management. It is the foundation of financial management and also an important basis for the decision-making of enterprise financing, which can promote the healthy and rapid growth of the enterprise.